International Spillovers Of Taxiation

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Spillovers in International Corporate Taxation

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498343368
Total Pages : 87 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Spillovers in International Corporate Taxation by : International Monetary Fund

Download or read book Spillovers in International Corporate Taxation written by International Monetary Fund and published by International Monetary Fund. This book was released on 2014-09-05 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores the nature, significance and policy implications of spillovers in international corporate taxation—the effects of one country’s rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF’s experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.

International spillovers of taxation

Author : Jacob A. Frenkel
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis International spillovers of taxation by : Jacob A. Frenkel

Download or read book International spillovers of taxation written by Jacob A. Frenkel and published by . This book was released on 1989 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Spillovers of Taxiation

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451974965
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis International Spillovers of Taxiation by : International Monetary Fund

Download or read book International Spillovers of Taxiation written by International Monetary Fund and published by International Monetary Fund. This book was released on 1989-05-11 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model. The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities.

International Spillovers of Taxation

Author :
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (62 download)

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Book Synopsis International Spillovers of Taxation by :

Download or read book International Spillovers of Taxation written by and published by . This book was released on 1989 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Spillovers of Taxation

Author : Jacob A. Frenkel
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis International Spillovers of Taxation by : Jacob A. Frenkel

Download or read book International Spillovers of Taxation written by Jacob A. Frenkel and published by . This book was released on 2006 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model.The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities.

The International Spillovers of Capital Income Taxation

Author : François Delorme
Publisher : Organisation for Economic Co-operation and Development, Economics Department
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The International Spillovers of Capital Income Taxation by : François Delorme

Download or read book The International Spillovers of Capital Income Taxation written by François Delorme and published by Organisation for Economic Co-operation and Development, Economics Department. This book was released on 1993 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Spillovers from US Corporate Income Tax Reform

Author : Sebastian Beer
Publisher : International Monetary Fund
ISBN 13 : 1484367545
Total Pages : 36 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Tax Spillovers from US Corporate Income Tax Reform by : Sebastian Beer

Download or read book Tax Spillovers from US Corporate Income Tax Reform written by Sebastian Beer and published by International Monetary Fund. This book was released on 2018-07-13 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation and the Foreign Derived Intangible Income provision can raise or reduce rates. It tentatively estimates that under constant policies elsewhere, the rate cut will reduce tax revenue from multinationals in other countries by on average 1.6 to 5.2 percent. If other countries react in line with historical reaction functions, the revenue loss from multinationals rises to an average of 4.5 to 13.5 percent. The paper also discusses profit-shifting, real location, and policy reactions from the more complex features of the reform.

Taxation in the Global Economy

Author : Assaf Razin
Publisher : University of Chicago Press
ISBN 13 : 0226705889
Total Pages : 456 pages
Book Rating : 4.2/5 (267 download)

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Book Synopsis Taxation in the Global Economy by : Assaf Razin

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.

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

Author : Mr. Michael Keen
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax by : Mr. Michael Keen

Download or read book International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax written by Mr. Michael Keen and published by International Monetary Fund. This book was released on 2023-08-04 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host’s rate; larger than previous consensus values (attributed to a systematic bias from FDI data); and consistent with ‘implicit’ profit shifting through real investment (rather than ‘paper’ profit shifting). Contrary to much policy discussion, the results also imply that: Host countries’ marginal effective tax rates have at best a weak effect on real investment; those elsewhere have none; and, applied to the prospective global minimum tax, inward tangible investment in most sample countries will increase.

Issues in International Taxation and the Role of the IMF

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498341578
Total Pages : 20 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Issues in International Taxation and the Role of the IMF by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Issues in International Taxation and the Role of the IMF written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2013-06-28 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that is focused on the Fund‘s mandate and macroeconomic expertise and that complements the work of other institutions, notably the OECD.

Spillovers in International Corporate Taxation

Author : Internationaler Währungsfonds
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (14 download)

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Book Synopsis Spillovers in International Corporate Taxation by : Internationaler Währungsfonds

Download or read book Spillovers in International Corporate Taxation written by Internationaler Währungsfonds and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF's experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.

The International Spillover Effects of U.S. Tax Reform

Author : Kiwon Kang
Publisher :
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.3/5 (129 download)

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Book Synopsis The International Spillover Effects of U.S. Tax Reform by : Kiwon Kang

Download or read book The International Spillover Effects of U.S. Tax Reform written by Kiwon Kang and published by . This book was released on 2002 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Policy and Choice

Author : William J. Congdon
Publisher : Brookings Institution Press
ISBN 13 : 0815704984
Total Pages : 260 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Policy and Choice by : William J. Congdon

Download or read book Policy and Choice written by William J. Congdon and published by Brookings Institution Press. This book was released on 2011 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.

Rebellion, Rascals, and Revenue

Author : Michael Keen
Publisher : Princeton University Press
ISBN 13 : 0691199981
Total Pages : 536 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis Rebellion, Rascals, and Revenue by : Michael Keen

Download or read book Rebellion, Rascals, and Revenue written by Michael Keen and published by Princeton University Press. This book was released on 2021-04-06 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.

Assessing the International Spillover Effects of Capital Income Taxation

Author : Philippe Thalmann
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Assessing the International Spillover Effects of Capital Income Taxation by : Philippe Thalmann

Download or read book Assessing the International Spillover Effects of Capital Income Taxation written by Philippe Thalmann and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Changes in capital taxes by one economy spill onto other economies with internationally mobile capital. We evaluate these impacts using a two-region, intertemporal general equilibrium model. The foreign economy's unilateral reduction in corporate income taxation has positive but small effects on U.S. welfare. In contrast, unilateral reductions in personal income taxation impose large negative spillovers. The differences result from CIT being source-based and PIT residence-based. The CIT cut reduces tax burdens to U.S. residents who invest abroad, while the PIT cut reduces foreigners' tax burdens only. Through general equilibrium adjustments neglected in simpler models, the PIT cut lowers U.S. residents' welfare.

The Taxation of Petroleum and Minerals

Author : Philip Daniel
Publisher : Routledge
ISBN 13 : 1136966951
Total Pages : 471 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis The Taxation of Petroleum and Minerals by : Philip Daniel

Download or read book The Taxation of Petroleum and Minerals written by Philip Daniel and published by Routledge. This book was released on 2010-04-15 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Spillovers in International Corporate Taxation

Author :
Publisher :
ISBN 13 :
Total Pages : 85 pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis Spillovers in International Corporate Taxation by :

Download or read book Spillovers in International Corporate Taxation written by and published by . This book was released on 2014 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores the nature, significance and policy implications of spillovers in international corporate taxation - the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF's experience on international tax issues with its wide membership, including through technical assistance, and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.