Fiscal Paradise

Download Fiscal Paradise full books in PDF, epub, and Kindle. Read online Fiscal Paradise ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

Outlaw Paradise

Author : Charles A. Dainoff
Publisher : Rowman & Littlefield
ISBN 13 : 1793619921
Total Pages : 191 pages
Book Rating : 4.7/5 (936 download)

DOWNLOAD NOW!

Book Synopsis Outlaw Paradise by : Charles A. Dainoff

Download or read book Outlaw Paradise written by Charles A. Dainoff and published by Rowman & Littlefield. This book was released on 2021-08-18 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Outlaw Paradise, the author argues that countries become tax havens as a conscious economic development strategy. These countries do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write and implement laws that create a virtual resource: banking secrecy. These countries are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, legal, and accounting firms that drive offshore finance. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000 and 2009. The author argues that, while the tax havens seem to be complying with the campaigns from a juridical standpoint, actual financial behavior is unaffected. The author further argues that this outcome is predetermined given the nature of international regimes and the history of the concept of sovereignty, as well as tax haven relationships to both. Finally, Outlaw Paradise offers policy prescriptions and surveys recent developments resulting from the Panama Papers.

Paradise Plundered

Author : Steven P. Erie
Publisher : Stanford University Press
ISBN 13 : 0804782180
Total Pages : 536 pages
Book Rating : 4.8/5 (47 download)

DOWNLOAD NOW!

Book Synopsis Paradise Plundered by : Steven P. Erie

Download or read book Paradise Plundered written by Steven P. Erie and published by Stanford University Press. This book was released on 2011-08-15 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: The early 21st century has not been kind to California's reputation for good government. But the Golden State's governance flaws reflect worrisome national trends with origins in the 1970s and 1980s. Growing voter distrust with government, a demand for services but not taxes to pay for them, a sharp decline in enlightened leadership and effective civic watchdogs, and dysfunctional political institutions have all contributed to the current governance malaise. Until recently, San Diego, California—America's 8th largest city—seemed immune to such systematic governance disorders. This sunny beach town entered the 1990s proclaiming to be "America's Finest City," but in a few short years its reputation went from "Futureville" to "Enron-by-the-Sea." In this eye-opening and telling narrative, Steven P. Erie, Vladimir Kogan, and Scott A. MacKenzie mix policy analysis, political theory, and history to explore and explain the unintended but largely predictable failures of governance in San Diego. Using untapped primary sources—interviews with key decision makers and public documents—and benchmarking San Diego with other leading California cities, Paradise Plundered examines critical dimensions of San Diego's governance failure: a multi-billion dollar pension deficit; a chronic budget deficit; inadequate city services and infrastructure; grandiose planning initiatives divorced from dire fiscal realities; an insulated downtown redevelopment program plagued by poorly-crafted public-private partnerships; and, for the metropolitan region, inadequate airport and port facilities, a severe underinvestment in firefighting capacity despite destructive wildfires, and heightened Mexican border security concerns. Far from a sunny story of paradise and prosperity, this account takes stock of an important but understudied city, its failed civic leadership, and poorly performing institutions, policymaking, and planning. Though the extent of these failures may place San Diego in a league of its own, other cities are experiencing similar challenges and political changes. As such, this tale of civic woe offers valuable lessons for urban scholars, practitioners, and general readers concerned about the future of their own cities.

Harmful Tax Competition An Emerging Global Issue

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)

DOWNLOAD NOW!

Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

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.

Fiscal Paradise

Author : James R. Hines
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (318 download)

DOWNLOAD NOW!

Book Synopsis Fiscal Paradise by : James R. Hines

Download or read book Fiscal Paradise written by James R. Hines and published by . This book was released on 1990 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Havens

Author : Ronen Palan
Publisher : Cornell University Press
ISBN 13 : 0801468566
Total Pages : 281 pages
Book Rating : 4.8/5 (14 download)

DOWNLOAD NOW!

Book Synopsis Tax Havens by : Ronen Palan

Download or read book Tax Havens written by Ronen Palan and published by Cornell University Press. This book was released on 2013-02-01 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal

Author : United States. Congress. Joint Committee on Taxation
Publisher : Government Printing Office
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4./5 ( download)

DOWNLOAD NOW!

Book Synopsis Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal by : United States. Congress. Joint Committee on Taxation

Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal written by United States. Congress. Joint Committee on Taxation and published by Government Printing Office. This book was released on with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal

Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.:/5 (11 download)

DOWNLOAD NOW!

Book Synopsis Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal by :

Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal written by and published by . This book was released on 2009 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Provisions related to the taxation of cross-border income and investment

Download Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Provisions related to the taxation of cross-border income and investment PDF Online Free

Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!

Book Synopsis Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Provisions related to the taxation of cross-border income and investment by : United States. Congress. Joint Committee on Taxation

Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Provisions related to the taxation of cross-border income and investment written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 2009 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Author : Sebastian Beer
Publisher : International Monetary Fund
ISBN 13 : 148436399X
Total Pages : 45 pages
Book Rating : 4.4/5 (843 download)

DOWNLOAD NOW!

Book Synopsis International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by : Sebastian Beer

Download or read book International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots written by Sebastian Beer and published by International Monetary Fund. This book was released on 2018-07-23 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print]

Download Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print] PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 258 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!

Book Synopsis Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print] by :

Download or read book Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal, Part Three: Provisions Related to the Taxation of Cross-Border Income and Investment, September 2009, [Joint Committee Print] written by and published by . This book was released on 2009 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Regional Economic Integration and the Global Financial System

Author : Sorhun, Engin
Publisher : IGI Global
ISBN 13 : 1466673095
Total Pages : 379 pages
Book Rating : 4.4/5 (666 download)

DOWNLOAD NOW!

Book Synopsis Regional Economic Integration and the Global Financial System by : Sorhun, Engin

Download or read book Regional Economic Integration and the Global Financial System written by Sorhun, Engin and published by IGI Global. This book was released on 2014-11-30 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: In theory, regionalism and globalization are intended to be viewed as two separate concepts. However, as long as the approaches complement each other, considering these paradigms in tandem can have significantly positive effects on the overall status of the world economy. Regional Economy Integration and the Global Financial System addresses recent trends in regional integration projects and the strides that such projects are making on the road toward globalization. Focusing on a range of economic projects, emerging supranational units, and possible implications for future trends, this book is an essential reference source for professionals, scholars, and institutions interested in the dynamic effects of regionalism and globalization.

Combating Fiscal Fraud and Empowering Regulators

Author : Brigitte Unger
Publisher : Oxford University Press
ISBN 13 : 0198854722
Total Pages : 369 pages
Book Rating : 4.1/5 (988 download)

DOWNLOAD NOW!

Book Synopsis Combating Fiscal Fraud and Empowering Regulators by : Brigitte Unger

Download or read book Combating Fiscal Fraud and Empowering Regulators written by Brigitte Unger and published by Oxford University Press. This book was released on 2021 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

The Crisis in Tax Administration

Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)

DOWNLOAD NOW!

Book Synopsis The Crisis in Tax Administration by : Henry Aaron

Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.

Tax Evasion and Tax Havens since the Nineteenth Century

Author : Sébastien Guex
Publisher : Springer Nature
ISBN 13 : 3031181190
Total Pages : 401 pages
Book Rating : 4.0/5 (311 download)

DOWNLOAD NOW!

Book Synopsis Tax Evasion and Tax Havens since the Nineteenth Century by : Sébastien Guex

Download or read book Tax Evasion and Tax Havens since the Nineteenth Century written by Sébastien Guex and published by Springer Nature. This book was released on 2023-04-18 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.

Labyrinth of companies. An Offshore Guide

Author : Bruno Varela García de Paredes
Publisher : Caligrama
ISBN 13 : 8419039756
Total Pages : 56 pages
Book Rating : 4.4/5 (19 download)

DOWNLOAD NOW!

Book Synopsis Labyrinth of companies. An Offshore Guide by : Bruno Varela García de Paredes

Download or read book Labyrinth of companies. An Offshore Guide written by Bruno Varela García de Paredes and published by Caligrama. This book was released on 2022-01-24 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: An essential guide to understand the offshore business and the tax havens form the hand of who has been and continues being one of the best experts on the subject.

Tax Havens: International Tax Avoidance and Evasion

Author : Jane Gravelle
Publisher : DIANE Publishing
ISBN 13 : 1437941117
Total Pages : 52 pages
Book Rating : 4.4/5 (379 download)

DOWNLOAD NOW!

Book Synopsis Tax Havens: International Tax Avoidance and Evasion by : Jane Gravelle

Download or read book Tax Havens: International Tax Avoidance and Evasion written by Jane Gravelle and published by DIANE Publishing. This book was released on 2009 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Impact of the Global Financial Crisis on Emerging Financial Markets

Author : Jonathan Batten
Publisher : Emerald Group Publishing
ISBN 13 : 0857247549
Total Pages : 745 pages
Book Rating : 4.8/5 (572 download)

DOWNLOAD NOW!

Book Synopsis The Impact of the Global Financial Crisis on Emerging Financial Markets by : Jonathan Batten

Download or read book The Impact of the Global Financial Crisis on Emerging Financial Markets written by Jonathan Batten and published by Emerald Group Publishing. This book was released on 2011-03-02 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Financial Crisis of 2007-2009 has highlighted the resilience of the financial markets and economies from the developing world. This title investigates and assesses the impact and response to the crisis from an emerging markets perspective including asset pricing, contagion, financial intermediation, market structure and regulation.