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Author : Ola van Boeijen-Ostaszewska
Publisher :
ISBN 13 : 9789087220761
Total Pages : 936 pages
Book Rating : 4.2/5 (27 download)
Download or read book European Tax Handbook 2010 written by Ola van Boeijen-Ostaszewska and published by . This book was released on 2010 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Colin Read
Publisher : Elsevier
ISBN 13 : 0750683716
Total Pages : 391 pages
Book Rating : 4.7/5 (56 download)
Download or read book International Taxation Handbook written by Colin Read and published by Elsevier. This book was released on 2007-04-13 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Author : Edward J. Balleisen
Publisher : Cambridge University Press
ISBN 13 : 0521118484
Total Pages : 579 pages
Book Rating : 4.5/5 (211 download)
Download or read book Government and Markets written by Edward J. Balleisen and published by Cambridge University Press. This book was released on 2010 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: After two generations of emphasis on governmental inefficiency and the need for deregulation, we now see growing interest in the possibility of constructive governance, alongside public calls for new, smarter regulation. Yet there is a real danger that regulatory reforms will be rooted in outdated ideas. As the financial crisis has shown, neither traditional market failure models nor public choice theory, by themselves, sufficiently inform or explain our current regulatory challenges. Regulatory studies, long neglected in an atmosphere focused on deregulatory work, is in critical need of new models and theories that can guide effective policy-making. This interdisciplinary volume points the way toward the modernization of regulatory theory. Its essays by leading scholars move past predominant approaches, integrating the latest research about the interplay between human behavior, societal needs, and regulatory institutions. The book concludes by setting out a potential research agenda for the social sciences.
Author : Christiana HJI Panayi
Publisher : Edward Elgar Publishing
ISBN 13 : 1788110846
Total Pages : 663 pages
Book Rating : 4.7/5 (881 download)
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Author : Julie Smith
Publisher : Springer Nature
ISBN 13 : 3030558037
Total Pages : 736 pages
Book Rating : 4.0/5 (35 download)
Download or read book The Palgrave Handbook of European Referendums written by Julie Smith and published by Springer Nature. This book was released on 2021-03-02 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides an empirically rich analysis of referendums in Europe from the end of the Second World War to the present. It addresses a range of perennial theoretical and legal questions that face policy-makers when they offer citizens the chance to take or influence decisions by referendum, not least whether to accept the ‘will of the people’. Taking a multi-disciplinary approach, drawing on historical, philosophical and political science perspectives, the book includes a contextual section on the history of referendums, the theoretical questions underpinning their use, and on constitutional and legal questions about the use of referendums. The empirical sections are divided into those referendums that focus on domestic issues, such as constitutional matters or questions of social policy, and those related to the European Union, including membership referendums and treaty ratification.
Author : Janet E. Milne
Publisher : Edward Elgar Publishing
ISBN 13 : 1781952140
Total Pages : 529 pages
Book Rating : 4.7/5 (819 download)
Download or read book Handbook of Research on Environmental Taxation written by Janet E. Milne and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.
Author :
Publisher :
ISBN 13 :
Total Pages : 632 pages
Book Rating : 4.F/5 ( download)
Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2004 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin Kaltschmitt
Publisher : Springer
ISBN 13 : 3662530651
Total Pages : 761 pages
Book Rating : 4.6/5 (625 download)
Download or read book Biokerosene written by Martin Kaltschmitt and published by Springer. This book was released on 2017-08-09 with total page 761 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a detailed overview of aspects related to the overall provision chain for biokerosene as part of the global civil aviation business. Starting with a review of the current market situation for aviation fuels and airplanes and their demands, it then presents in-depth descriptions of classical and especially new types of non-edible biomass feedstock suitable for biokerosene provision. Subsequent chapters discuss those fuel provision processes that are already available and those still under development based on various biomass feedstock materials, and present e.g. an overview of the current state of the art in the production of a liquid biomass-based fuel fulfilling the specifications for kerosene. Further, given the growing interest of the aviation industry and airlines in biofuels for aviation, the experiences of an air-carrier are presented. In closing, the book provides a market outlook for biokerosene. Addressing a broad range of aspects related to the pros and cons of biokerosene as a renewable fuel for aviation, the book offers a unique resource.
Author : Anne Schäfer
Publisher : Springer Science & Business Media
ISBN 13 : 3835091387
Total Pages : 247 pages
Book Rating : 4.8/5 (35 download)
Download or read book International Company Taxation in the Era of Information and Communication Technologies written by Anne Schäfer and published by Springer Science & Business Media. This book was released on 2007-12-18 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.
Author :
Publisher :
ISBN 13 :
Total Pages : 728 pages
Book Rating : 4.E/5 ( download)
Download or read book European Tax Handbook 2003 written by and published by . This book was released on 2003 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Emilio Albi
Publisher : Edward Elgar Publishing
ISBN 13 : 0857933892
Total Pages : 481 pages
Book Rating : 4.8/5 (579 download)
Download or read book The Elgar Guide to Tax Systems written by Emilio Albi and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.
Author : John Abrahamson
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041191208
Total Pages : 407 pages
Book Rating : 4.0/5 (411 download)
Download or read book International Taxation of Energy Production and Distribution written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2018-04-20 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provided in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries. The book introduces and analyses significant international tax issues related to energy production and distribution, extending from the tax regime in the country where the oil, gas, or coal exploration and production activities are located, through to cross-border transportation using pipelines, tankers, and bulk carriers, to the taxation of power stations and electricity transmission and distribution networks. The taxation issues covered include the following: – upstream oil and gas and mining taxes; – incentives for renewable energy; – carbon taxes and emission trading regimes; – dividend, interest, and royalty flows; – foreign tax credits; – permanent establishments; – mergers and acquisitions; – taxation issues for derivatives and hedging; – transfer pricing; – regional purchasing, marketing, service, and intangible property structures; – free trade agreements and customs unions; – dispute resolution; and – tax administration and risk management. Detailed updates are included on the most recent international tax developments affecting the energy industry, including the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and the 2017 OECD Transfer Pricing Guidelines. Case studies offer an opportunity to apply international tax analysis to specific examples, and gain practice in identifying and discussing relevant international taxation issues. This book will be of significant value to corporate tax managers and in-house counsel, together with accountants, lawyers, economists, government officials, and academics connected with the energy industry and related international taxation issues.
Author : Angana Banerji
Publisher : International Monetary Fund
ISBN 13 : 1451870698
Total Pages : 66 pages
Book Rating : 4.4/5 (518 download)
Download or read book House Price Developments in Europe written by Angana Banerji and published by International Monetary Fund. This book was released on 2008-09-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: House prices in Europe have shown diverging trends, and this paper seeks to explain these differences by analyzing three groups of countries: the "fast lane", the average performers, and the slow movers. Price movements in the first two groups are found to be driven mostly by income and trends in user costs, and housing markets in these countries seem relatively more susceptible to adverse developments in fundamentals. Real house price declines among the slow movers are harder to explain, although ample supply, low home ownership, and less complete mortgage markets are likely factors. The impact of macroeconomic, prudential and structural policies on housing markets can be large and should be a factor in policy decisions.
Author : Blanca Garcés-Mascareñas
Publisher : Springer
ISBN 13 : 3319216740
Total Pages : 209 pages
Book Rating : 4.3/5 (192 download)
Download or read book Integration Processes and Policies in Europe written by Blanca Garcés-Mascareñas and published by Springer. This book was released on 2015-10-26 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this open access book, experts on integration processes, integration policies, transnationalism, and the migration and development framework provide an academic assessment of the 2011 European Agenda for the Integration of Third-Country Nationals, which calls for integration policies in the EU to involve not only immigrants and their society of settlement, but also actors in their country of origin. Moreover, a heuristic model is developed for the non-normative, analytical study of integration processes and policies based on conceptual, demographic, and historical accounts. The volume addresses three interconnected issues: What does research have to say on (the study of) integration processes in general and on the relevance of actors in origin countries in particular? What is the state of the art of the study of integration policies in Europe and the use of the concept of integration in policy formulation and practice? Does the proposal to include actors in origin countries as important players in integration policies find legitimation in empirical research? A few general conclusions are drawn. First, integration policies have developed at many levels of government: nationally, locally, regionally, and at the supra-national level of the EU. Second, a multitude of stakeholders has become involved in integration as policy designers and implementers. Finally, a logic of policymaking—and not an evidence-based scientific argument—can be said to underlie the European Commission’s redefinition of integration as a three-way process. This book will appeal to academics and policymakers at international, European, national, regional, and local levels. It will also be of interest to graduate and master-level students of political science, sociology, social anthropology, international relations, criminology, geography, and history.
Author : Tomi Viitala
Publisher : IBFD
ISBN 13 : 9076078750
Total Pages : 427 pages
Book Rating : 4.0/5 (76 download)
Download or read book Taxation of Investment Funds in the European Union written by Tomi Viitala and published by IBFD. This book was released on 2005 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Author : Zvezdan Vukanović
Publisher : Springer
ISBN 13 : 3319305123
Total Pages : 217 pages
Book Rating : 4.3/5 (193 download)
Download or read book Foreign Direct Investment Inflows Into the South East European Media Market written by Zvezdan Vukanović and published by Springer. This book was released on 2016-07-25 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a strategic analysis of current and future perspectives of Foreign Direct Investment (FDI) inflows into the South East European media market. The author develops a hybrid FDI business model strategy to guide media companies wishing to more effectively position and leverage their media infrastructure within the increasingly globalized and expanding media market. By conducting sixteen comparative and exploratory case studies of the South East European media market, the author explores how specific microeconomic factors influence spillover effects, absorption capacities and investment incentives between local and foreign firms through FDI inflows. The book is directed towards researchers and students, as well as practitioners/professionals involved with media organizations.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264089438
Total Pages : 349 pages
Book Rating : 4.2/5 (64 download)
Download or read book Taxing Wages 1999 Taxes on Wages and Salaries, Social Security Contributions for Employees and their Employers, Child Benefits written by OECD and published by OECD Publishing. This book was released on 2000-02-03 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
