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Download or read book Dilemmas of Tax Coordination in the Enlarged European Union written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jens Brøchner
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book The Dilemmas of Tax Coordination in the Enlarged European Union written by Jens Brøchner and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study evaluates the economic effects of corporate tax coordination in the enlarged European Union (EU) using a computable general equilibrium model. Our main findings are as follows: (i) Corporate tax coordination can yield modest aggregate welfare gains. The 2004 enlargement of the EU has increased the potential gains from tax harmonization, provided corporate tax rates and tax bases are harmonized at their unweighted averages. (ii) All scenarios for coordination leave some EU Member States as winners and others as losers. An agreement on tax coordination is therefore likely to require elaborate compensation mechanisms. (iii) The large and diverse country effects suggest that Enhanced Cooperation for a subset of the Member States may be the most likely route towards tax coordination. (iv) Identifying winners and losers from coordination for the purpose of a compensation mechanism may be problematic, since countries experiencing gains in GDP and welfare tend to lose tax revenues, and vice versa.
Author : D. Pîrvu
Publisher : Springer
ISBN 13 : 1137000910
Total Pages : 250 pages
Book Rating : 4.1/5 (37 download)
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Author : A. J. Easson
Publisher : University of Toronto Press
ISBN 13 : 0802099769
Total Pages : 361 pages
Book Rating : 4.8/5 (2 download)
Download or read book Globalization and Its Tax Discontents written by A. J. Easson and published by University of Toronto Press. This book was released on 2010-01-01 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book draws from essays given at a symposium held in honour of Professor [Alex] Easson at Queen's Law on 29 February 2008."--Preface.
Author : Ben Patterson
Publisher : Virago Press
ISBN 13 :
Total Pages : 120 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Co-ordination in the European Union written by Ben Patterson and published by Virago Press. This book was released on 2001 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.
Author : Mario Mansour
Publisher : International Monetary Fund
ISBN 13 : 1484338774
Total Pages : 41 pages
Book Rating : 4.4/5 (843 download)
Download or read book Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union written by Mario Mansour and published by International Monetary Fund. This book was released on 2013-07-09 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Author : James A. Mirrlees
Publisher : Oxford University Press
ISBN 13 : 0199553750
Total Pages : 1360 pages
Book Rating : 4.1/5 (995 download)
Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Author : Carlo Altomonte
Publisher : Edward Elgar Publishing
ISBN 13 : 1845426673
Total Pages : 440 pages
Book Rating : 4.8/5 (454 download)
Download or read book Economics and Policies of an Enlarged Europe written by Carlo Altomonte and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly, policies and laws commonly agreed within the EU shape the political and economic scenarios of nation states in Europe. However, the same European context is radically changing, essentially due to three major recent developments: the adoption of the Euro, EU enlargement to the east and the implementation of the Lisbon Strategy of structural reforms for growth and competitiveness. The book presents a thorough economic analysis of these three events and of their implications for both existing and potential EU policies and objectives. Carlo Altomonte and Mario Nava have written a very rigorous text in an accessible and jargon-free style, ensuring easy acquisition of invaluable insights into the European economic set-up and the possible evolution of EU policies, including an update on the reform of the Growth and Stability Pact and of the 2007 13 Financial Perspectives. The accessibility of economic concepts combined with the methodological rigour of this up-to-date text will be of great interest to both policy makers and students.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author : Alan J. Auerbach
Publisher : Newnes
ISBN 13 : 0444537600
Total Pages : 497 pages
Book Rating : 4.4/5 (445 download)
Download or read book Handbook of Public Economics written by Alan J. Auerbach and published by Newnes. This book was released on 2013-06-24 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications. These fundamental subjects follow the recent, steady movement away from rational decision-making and toward more personalized approaches to tax generation and expenditure, especially in terms of the use of psychological methods and financial incentives. Closely scrutinized subjects include new research in empirical (instead of theoretical) public finance, the methods for measuring taxes (both in revenue generation and expenditure), and the roles that taxes play in specific settings, such as emerging economies, urban settings, charitable giving, and among political entities (cities, counties, states, countries). Contributors look at both the "tax" and "expenditure" sides of public finance, emphasizing recent influences that psychology and philosophy have exerted in economics with articles on behavioral finance, charitable giving, and dynamic taxation. To a field enjoying rapid growth, their articles bring context and order, illuminating the mechanisms that underlie both public finance theories and applications. - Editor Raj Chetty is the recipient of the 2013 John Bates Clark Medal from the American Economic Association - Focuses on new approaches to both revenue generation and expenditures in public finance - Presents coherent summaries of subjects in public economics that stretch from methodologies to applications - Makes details about public economics accessible to scholars in fields outside economics
Author : Michael Lang
Publisher : Kluwer Law International B.V.
ISBN 13 : 904112666X
Total Pages : 524 pages
Book Rating : 4.0/5 (411 download)
Download or read book Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Author : Martin Zagler
Publisher : Routledge
ISBN 13 : 1136952462
Total Pages : 221 pages
Book Rating : 4.1/5 (369 download)
Download or read book International Tax Coordination written by Martin Zagler and published by Routledge. This book was released on 2010-06-30 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.
Author : Robert Inman
Publisher : Princeton University Press
ISBN 13 : 0691202125
Total Pages : 448 pages
Book Rating : 4.6/5 (912 download)
Download or read book Democratic Federalism written by Robert Inman and published by Princeton University Press. This book was released on 2020-06-02 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Part I. The institutions of democratic federalism -- Economic federalism -- Cooperative federalism -- Democratic federalism : the national legislature -- Democratic federalism : the safeguards -- Part II. Encouraging the federal conversation -- FIST : having the federal dialogue -- Fiscal policy in the federal union -- Regulation in the federal union -- Part III. On becoming federal -- The European Union : federal governance at the crossroads -- Mandela's federal democracy : a fragile compact -- Epilogue.
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author : Stefano Micossi
Publisher :
ISBN 13 : 9789290799290
Total Pages : 0 pages
Book Rating : 4.7/5 (992 download)
Download or read book The European Union in the 21st Century written by Stefano Micossi and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributors to this book are all members of EuropEos, a multidisciplinary group of jurists, economists, political scientists, and journalists in an ongoing forum discussing European institutional issues. The essays analyze emerging shifts in common policies, institutional settings, and legitimization, sketching out possible scenarios for the European Union of the 21st century. They are grouped into three sections, devoted to economics and consensus, international projection of the Union, and the institutional framework. Even after the major organizational reforms introduced to the EU by the new Treaty of Lisbon, which came into force in December 2009, Europe appears to remain an entity in flux, in search of its ultimate destiny. In line with the very essence of EuropEos, the views collected in this volume are sometimes at odds in their specific conclusions, but they stem from a common commitment to the European construction.
Author : Antonin Rusek
Publisher : Palgrave MacMillan
ISBN 13 :
Total Pages : 296 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Economic Performance of the European Union written by Antonin Rusek and published by Palgrave MacMillan. This book was released on 2009-01-15 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a range of economists to provide a balanced look at recent EU dynamics and economic performance, as well an exploration of future issues facing member states.
Author : Gerda Falkner
Publisher : Ashgate Publishing, Ltd.
ISBN 13 : 9780754675099
Total Pages : 228 pages
Book Rating : 4.6/5 (75 download)
Download or read book Compliance in the Enlarged European Union written by Gerda Falkner and published by Ashgate Publishing, Ltd.. This book was released on 2008 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a rigorous empirical and theoretical analysis of the implementation of EU legislation and its effect in the wake of the accession of ten new member states to the EU in 2004. The authors offer in-depth empirical case studies of three of the most significant pieces of EU social legislation: the Working Time Directive, the Equal Treatment Directive and the Employment Equality Directive.
