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Author : Michael von Steinaecker
Publisher : New York : Praeger Publishers
ISBN 13 :
Total Pages : 192 pages
Book Rating : 4.F/5 ( download)
Download or read book Domestic Taxation and Foreign Trade written by Michael von Steinaecker and published by New York : Praeger Publishers. This book was released on 1973 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael von Steinaecker
Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.:/5 (776 download)
Download or read book Domestic Taxation and Foreign Trade written by Michael von Steinaecker and published by . This book was released on 1978 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Murtaza H. Syed
Publisher : INTERNATIONAL MONETARY FUND
ISBN 13 : 9781451863079
Total Pages : 30 pages
Book Rating : 4.8/5 (63 download)
Download or read book Domestic Taxes and International Trade: Some Evidence written by Murtaza H. Syed and published by INTERNATIONAL MONETARY FUND. This book was released on 2006-02-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying particular attention to the potentially complex dynamic effects to which theory points. It finds that increased reliance on VAT revenue tends to be associated with a sharp reduction in net exports, which quickly fades. This may reflect unrelated movements in consumption, and our preferred specifications point to no trade effects of the VAT in either the short or the long run. Our results also point, however, to powerful and complex effects from the corporate tax, the pattern of which is as theory would predict from a source-based tax of this kind. Increases in corporate taxation-whether measured by revenues or the statutory rate-are associated with sharp short-run increases in net exports (consistent with induced capital flows abroad); these are then subsequently and quickly reversed (consistent with increased income from investments abroad), leaving an increase in net exports that converges to zero.
Download or read book Domestic Taxation and Foreign Trade written by and published by . This book was released on 1973 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jennifer E. Farrell
Publisher : IBFD
ISBN 13 : 9087221827
Total Pages : 339 pages
Book Rating : 4.0/5 (872 download)
Download or read book The Interface of International Trade Law and Taxation written by Jennifer E. Farrell and published by IBFD. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.
Author : Assaf Razin
Publisher : University of Chicago Press
ISBN 13 : 0226705889
Total Pages : 456 pages
Book Rating : 4.2/5 (267 download)
Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Author : John Abrahamson
Publisher : Kluwer Law International B.V.
ISBN 13 : 904116667X
Total Pages : 498 pages
Book Rating : 4.0/5 (411 download)
Download or read book International Taxation of Manufacturing and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2016-02-18 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.
Author : Lawrence Herbert Goulder
Publisher :
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4.:/5 (254 download)
Download or read book Domestic Tax Policy and the Foreign Sector written by Lawrence Herbert Goulder and published by . This book was released on 1982 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a growing recognition among public finance economists of the inappropriateness of closed economy models for analyzing alternative U.S. tax policies. In response to this, this paper reports on four different external sector specifications for the Fullerton-Shoven-Whalley general equilibrium tax model of the U.S. The alternative formulations permit an assessment of their impact on model findings and provide the enhanced capability for analysis of tax policies which connect closely with foreign trade issues (such as a VAT). Results indicate that the different external sector formulations can substantially affect the model's findings. When the model permits international capital flows, the effect of a tax policy can be quite different from what a closed economy model would predict. Capital mobility substantially increases the efficiency gain implied by corporate tax integration, while it more than eliminates the efficiency advantage of moving from an income tax to a consumption tax (unless adjustments are made in the foreign tax credit). The sensitivity of the efficiency evaluation of domestic tax policies to the functioning of international capital markets suggests the need for further research to determine precisely how those markets operate.
Author :
Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (3 download)
Download or read book Business Information Service written by and published by . This book was released on 1952-07 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Von Steinaecker
Publisher :
ISBN 13 :
Total Pages : 169 pages
Book Rating : 4.:/5 (129 download)
Download or read book Domestic taxatiuon and foreign trade written by Michael Von Steinaecker and published by . This book was released on 1973 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alan A. Tait
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.3/5 ( download)
Download or read book The Value-added Tax written by Alan A. Tait and published by . This book was released on 1987 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper discusses the revenue-increasing potential of the VAT, the potential impact on prices of both introducing a VAT and changing its rate structure once introduced and on the foreign trade balance. After examining the experience of some developing and industrialized countries, the conclusion is that there is nothing inherently revenue increasing or inflationary about the VAT, but it may alter the trade balance through a change in relative prices (though this effect is unlikely to be large).
Author : Andreas Oestreicher
Publisher : Springer Science & Business Media
ISBN 13 : 3319004492
Total Pages : 170 pages
Book Rating : 4.3/5 (19 download)
Download or read book Taxation of Income from Domestic and Cross-border Collective Investment written by Andreas Oestreicher and published by Springer Science & Business Media. This book was released on 2013-07-30 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.
Author : Douglas A. Irwin
Publisher : University of Chicago Press
ISBN 13 : 022639901X
Total Pages : 873 pages
Book Rating : 4.2/5 (263 download)
Download or read book Clashing Over Commerce written by Douglas A. Irwin and published by University of Chicago Press. This book was released on 2017-11-29 with total page 873 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Foreign Affairs Best Book of the Year: “Tells the history of American trade policy . . . [A] grand narrative [that] also debunks trade-policy myths.” —Economist Should the United States be open to commerce with other countries, or should it protect domestic industries from foreign competition? This question has been the source of bitter political conflict throughout American history. Such conflict was inevitable, James Madison argued in the Federalist Papers, because trade policy involves clashing economic interests. The struggle between the winners and losers from trade has always been fierce because dollars and jobs are at stake: depending on what policy is chosen, some industries, farmers, and workers will prosper, while others will suffer. Douglas A. Irwin’s Clashing over Commerce is the most authoritative and comprehensive history of US trade policy to date, offering a clear picture of the various economic and political forces that have shaped it. From the start, trade policy divided the nation—first when Thomas Jefferson declared an embargo on all foreign trade and then when South Carolina threatened to secede from the Union over excessive taxes on imports. The Civil War saw a shift toward protectionism, which then came under constant political attack. Then, controversy over the Smoot-Hawley tariff during the Great Depression led to a policy shift toward freer trade, involving trade agreements that eventually produced the World Trade Organization. Irwin makes sense of this turbulent history by showing how different economic interests tend to be grouped geographically, meaning that every proposed policy change found ready champions and opponents in Congress. Deeply researched and rich with insight and detail, Clashing over Commerce provides valuable and enduring insights into US trade policy past and present. “Combines scholarly analysis with a historian’s eye for trends and colorful details . . . readable and illuminating, for the trade expert and for all Americans wanting a deeper understanding of America’s evolving role in the global economy.” —National Review “Magisterial.” —Foreign Affairs
Author : Kent H. Hughes
Publisher : Greenwood
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.3/5 (91 download)
Download or read book Trade, Taxes, and Transnationals written by Kent H. Hughes and published by Greenwood. This book was released on 1979 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen Colwell
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.K/5 ( download)
Download or read book Report Upon the Relations of Foreign Trade to Domestic Industry and Internal Revenue written by Stephen Colwell and published by . This book was released on 1866 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jeremy S. S. Edwards
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (535 download)
Download or read book Distortionary Domestic Taxation and Pareto-efficient International Trade written by Jeremy S. S. Edwards and published by . This book was released on 2002 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James R. Hines
Publisher : Edward Elgar Publishing
ISBN 13 :
Total Pages : 592 pages
Book Rating : 4.3/5 ( download)
Download or read book International Taxation written by James R. Hines and published by Edward Elgar Publishing. This book was released on 2007 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.
