International Tax Evasion In The Global Information Age

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International Tax Evasion in the Global Information Age

Author : David S. Kerzner
Publisher : Springer
ISBN 13 : 3319404210
Total Pages : 425 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis International Tax Evasion in the Global Information Age by : David S. Kerzner

Download or read book International Tax Evasion in the Global Information Age written by David S. Kerzner and published by Springer. This book was released on 2016-11-21 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Ownership, Financial Accountability and the Law

Author : Paul Beckett
Publisher : Routledge
ISBN 13 : 0429782004
Total Pages : 191 pages
Book Rating : 4.4/5 (297 download)

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Book Synopsis Ownership, Financial Accountability and the Law by : Paul Beckett

Download or read book Ownership, Financial Accountability and the Law written by Paul Beckett and published by Routledge. This book was released on 2019-05-08 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it. Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast. Ownership – specifically, the quest to identify beneficial owners - has been chosen by national and international regulators as the touchstone, the litmus test in the fight back. An owner by definition must possess something for which they are financially accountable. But what is meant by "ownership"? This book explains why ownership is pivotal to accountability, and what ownership means in common law, civil law and Shariah law terms. It looks in detail at State, regional and international transparency strategies and at an equally powerful global private counter-initiative to promote beneficial ownership avoidance through the use of so-called "orphan structures". Where there is no owner, there is no accountability. The distinction between privacy and legitimate confidentiality on the one hand, and concealment on the other is explained with reference to commercial and trade law and practice, principles of corporate governance and applicable business human rights. This book introduces one further counter initiative: the phenomenon of transient ownership made possible through the use of cryptocurrency and the blockchain. The study concludes with a blueprint for action with recommendations addressed to states, international organisations, practitioners and other stakeholders.

Taxing Global Digital Commerce

Author : Arthur Cockfield
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167110
Total Pages : 506 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield

Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law

Beneficial Ownership and Legal Responsibility

Author : Paul Beckett
Publisher : Taylor & Francis
ISBN 13 : 104000055X
Total Pages : 236 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Beneficial Ownership and Legal Responsibility by : Paul Beckett

Download or read book Beneficial Ownership and Legal Responsibility written by Paul Beckett and published by Taylor & Francis. This book was released on 2024-03-12 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements. Globally, States confront complex criminality, such as corruption, tax evasion, doctrinal fanaticism, trafficked slaves, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global State initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability. This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out “ownership” as being pivotal to State and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of “ownership” have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisation (DAO), all of which elude legal classification, have opened a new world of possibilities. Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of Financial Crime, Regulation, Compliance, Business, and Accountancy.

Tax Evasion and the Law

Author : Sam Bourton
Publisher : Taylor & Francis
ISBN 13 : 1040033822
Total Pages : 278 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Tax Evasion and the Law by : Sam Bourton

Download or read book Tax Evasion and the Law written by Sam Bourton and published by Taylor & Francis. This book was released on 2024-06-18 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.

Global Tax Fairness

Author : Thomas Pogge
Publisher : Oxford University Press
ISBN 13 : 019103861X
Total Pages : 384 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis Global Tax Fairness by : Thomas Pogge

Download or read book Global Tax Fairness written by Thomas Pogge and published by Oxford University Press. This book was released on 2016-02-04 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Assets, Crimes and the State

Author : Katie Benson
Publisher : Routledge
ISBN 13 : 0429677294
Total Pages : 247 pages
Book Rating : 4.4/5 (296 download)

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Book Synopsis Assets, Crimes and the State by : Katie Benson

Download or read book Assets, Crimes and the State written by Katie Benson and published by Routledge. This book was released on 2020-02-05 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organised crime, corruption, and terrorism are considered to pose significant and unrelenting threats to the integrity, security, and stability of contemporary societies. Alongside traditional criminal enforcement responses, strategies focused on following the money trail of such crimes have become increasingly prevalent. These strategies include anti-money laundering measures to prevent ‘dirty money’ from infiltrating the legitimate economy, proceeds of crime powers to target the accumulated assets derived from crime, and counter-terrorist financing measures to prevent ‘clean’ money from being used for terrorist purposes. This collection brings together 17 emerging researchers in the fields of anti-money laundering, proceeds of crime, counter-terrorist financing and corruption to offer critical analyses of contemporary anti-assets strategies and state responses to a range of financial crimes. The chapters focus on innovative anti-financial crime measures and assemblages of governance that have become a feature of late modernity and on the ways in which individual nation states have responded to anti-money laundering and counter-terrorist financing requirements in light of their specific social, political, and economic contexts. This collection draws on perspectives from law, criminology, sociology, politics, and other disciplines. It adopts a much-needed international approach, focusing not only on expected jurisdictions, such as the United States and United Kingdom, but also on analysis from countries such as Qatar, Kuwait, Iran, and Nigeria. The authors stand out for their fresh and original research, which places them at the cutting edge of the subject. This book provides a comprehensive, insightful, and original study of an important and developing field for academics, students, practitioners, and policymakers in multiple jurisdictions.

The Politics of Global Tax Governance

Author : Henning Schmidtke
Publisher : Routledge
ISBN 13 : 1351012428
Total Pages : 210 pages
Book Rating : 4.3/5 (51 download)

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Book Synopsis The Politics of Global Tax Governance by : Henning Schmidtke

Download or read book The Politics of Global Tax Governance written by Henning Schmidtke and published by Routledge. This book was released on 2019-02-18 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why has global tax governance been politicized and how can we explain the varying intensity and content of public debates? This book offers an integrated theory of the politicization of international institutions and a detailed account of how the institutional design and policy output of tax governance by the EU and OECD have developed over time. Offering the first in-depth empirical analysis to compare politicization across international institutions, it blends institutionalist explanations that focus on the growing authority of international institutions, and sociological and political economy approaches that take into account domestic context. Exploring why and how international institutions have become increasingly contested in the 21st century, this book will be of particular interest to the scholars of the transfer of authority from the nation-state to international institutions, and the societal repercussions and political struggles that connect these processes. Researchers in the fields of political science, international relations, sociology, and political communication will also find it useful and insightful.

Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

Author : Irina V. Gashenko
Publisher : Springer
ISBN 13 : 3030015149
Total Pages : 238 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Optimization of the Taxation System: Preconditions, Tendencies and Perspectives by : Irina V. Gashenko

Download or read book Optimization of the Taxation System: Preconditions, Tendencies and Perspectives written by Irina V. Gashenko and published by Springer. This book was released on 2018-09-28 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.

Psychoanalysis and the Future of Global Politics

Author : Robert Samuels
Publisher : Springer Nature
ISBN 13 : 3031411668
Total Pages : 115 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis Psychoanalysis and the Future of Global Politics by : Robert Samuels

Download or read book Psychoanalysis and the Future of Global Politics written by Robert Samuels and published by Springer Nature. This book was released on 2023-10-02 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a unique approach by using psychoanalytic theory to explain how we can resolve the most important issues facing the world today and in the future. One of my main arguments is that we need to move beyond national politics in order to provide global solutions to global problems. However, there is a misplaced fear concerning global governance, and much of this phobia is derived from a misunderstanding of history and human psychology. Not only do we have to learn to give up our idealized investment in nations and nationalism, but we also have to move beyond seeing the world from the perspective of a victim fantasy. Since we often repress real signs of global progress, we experience the global present and the future in negative ways. To reverse this perspective, we need to first understand the incredible progress humans have made in the last two hundred years, but we also should not ignore the real threats we face.

Tax, Inequality, and Human Rights

Author : Philip G. Alston
Publisher : Oxford University Press
ISBN 13 : 0190882255
Total Pages : 496 pages
Book Rating : 4.1/5 (98 download)

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Book Synopsis Tax, Inequality, and Human Rights by : Philip G. Alston

Download or read book Tax, Inequality, and Human Rights written by Philip G. Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

The Institutional Topology of International Regime Complexes

Author : Benjamin Daßler
Publisher : Oxford University Press
ISBN 13 : 0198881924
Total Pages : 305 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis The Institutional Topology of International Regime Complexes by : Benjamin Daßler

Download or read book The Institutional Topology of International Regime Complexes written by Benjamin Daßler and published by Oxford University Press. This book was released on 2023-10-05 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: The implicit topology of international institutional complexes varies greatly across policy areas. In some areas, the lion's share of everyday policy cooperation is shaped by a single institution with alternative and more regional institutions operating in its shadow. In other policy fields, institutional structures appear to be different, seeing a range of non-hierarchical, decentralized, alternative institutions. The Institutional Topology of International Regime Complexes: Mapping Inter-Institutional Structures in Global Governance provides a systematic conceptualization and explanation of the evolution of these varying institutional topologies underlying regime complexes across five issue areas of Global Governance: Intellectual Property Protection, Tax Avoidance, Financial Stability, Development Aid, and Energy Governance. By providing an empirically grounded, network-based conceptualization and mapping of institutional topologies, as well as a theoretical explanation for their variation across policy space and time, the book offers a comprehensive analysis of both the empirical manifestation of inter-institutional structures across various policy fields of Global Governance and the issue specific factors that shape the varying institutional trajectories spurring (de-) centralization. Daßler combines quantitative network analyses with qualitative case studies to trace institutional decentralization processes across five highly relevant issue areas of Global Governance. This volume shows how the nature of issue-specific cooperation problems translates into disparate structures among multilateral institutions occupying the same regime complex. In light of growing concerns about the future trajectories of Global Governance in times of heightened geopolitical tensions, Daßler offers a fresh perspective to comparatively capture the profoundly varying institutional landscapes across different issue areas and their associated challenges and benefits of multilateral cooperation. Transformations in Governance is a major academic book series from Oxford University Press. It is designed to accommodate the impressive growth of research in comparative politics, international relations, public policy, federalism, and environmental and urban studies concerned with the dispersion of authority from central states to supranational institutions, subnational governments, and public-private networks. It brings together work that advances our understanding of the organization, causes, and consequences of multilevel and complex governance. The series is selective, containing annually a small number of books of exceptionally high quality by leading and emerging scholars. The series is edited by Liesbet Hooghe and Gary Marks of the University of North Carolina, Chapel Hill, and Walter Mattli of the University of Oxford.

HCI in Business, Government and Organizations. Information Systems and Analytics

Author : Fiona Fui-Hoon Nah
Publisher : Springer
ISBN 13 : 3030223388
Total Pages : 500 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis HCI in Business, Government and Organizations. Information Systems and Analytics by : Fiona Fui-Hoon Nah

Download or read book HCI in Business, Government and Organizations. Information Systems and Analytics written by Fiona Fui-Hoon Nah and published by Springer. This book was released on 2019-07-10 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set LNCS 11588 and 11589 constitutes the refereed proceedings of the 6th International Conference on Business, Government, and Organizations, HCIBGO 2019, held in July 2019 as part of HCI International 2019 in Orlando, FL, USA. HCII 2019 received a total of 5029 submissions, of which 1275 papers and 209 posters were accepted for publication after a careful reviewing process. The 63 papers presented in these two volumes are organized in topical sections named: Electronic, Mobile and Ubiquitous Commerce, eBanking and Digital Money, Consumer Behaviour, Business Information Systems, Dashboards and Visualization, Social Media and Big Data Analytics in B

The Failure of Financial Regulation

Author : Anil Hira
Publisher : Springer
ISBN 13 : 3030056805
Total Pages : 252 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Failure of Financial Regulation by : Anil Hira

Download or read book The Failure of Financial Regulation written by Anil Hira and published by Springer. This book was released on 2019-04-16 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: “This publication could not be more timely. Little more than a decade after the global financial crisis of 2008, governments are once again loosening the reins over financial markets. The authors of this volume explain why that is a mistake and could invite yet another major crisis.” —Benjamin Cohen, University of California, Santa Barbara, USA “Leading political scientists from several generations here offer historical depth, as well as sensible suggestions about what reforms are needed now.” —John Kirton, University of Toronto, Canada, and Co-founder of the G7 Research Group “A valuable antidote to complacency for policy-makers, scholars and students.” —Timothy J. Sinclair, University of Warwick, UK This book examines the long-term, previously underappreciated breakdowns in financial regulation that fed into the 2008 global financial crash. While most related literature focuses on short-term factors such as the housing bubble, low interest rates, the breakdown of credit rating services and the emergence of new financial instruments, the authors of this volume contend that the larger trends in finance which continue today are most relevant to understanding the crash. Their analysis focuses on regulatory capture, moral hazard and the reflexive challenges of regulatory intervention in order to demonstrate that financial regulation suffers from long-standing, unaddressed and fundamental weaknesses.

The Hidden Wealth of Nations

Author : Gabriel Zucman
Publisher : University of Chicago Press
ISBN 13 : 022624556X
Total Pages : 142 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Hidden Wealth of Nations by : Gabriel Zucman

Download or read book The Hidden Wealth of Nations written by Gabriel Zucman and published by University of Chicago Press. This book was released on 2015-09-22 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.

Inequality in Canada

Author : Eric W. Sager
Publisher : McGill-Queen's Press - MQUP
ISBN 13 : 0228005965
Total Pages : 398 pages
Book Rating : 4.2/5 (28 download)

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Book Synopsis Inequality in Canada by : Eric W. Sager

Download or read book Inequality in Canada written by Eric W. Sager and published by McGill-Queen's Press - MQUP. This book was released on 2021-01-20 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Inequality in Canada Eric Sager considers one of the defining – but hardest to define – ideas of our era and traces its different meanings and contexts across the nineteenth and twentieth centuries. Sager shows how the idea of inequality arose in the long evolution in Britain and the United States from classical economics to the emerging welfare economics of the twentieth century. Within this transatlantic frame, inequality took a distinct form in Canada: different iterations of the idea appear in Protestant critiques of wealth, labour movements, farmer-progressive politics, the social gospel, social Catholicism in Quebec, English-Canadian political economy, and political and intellectual justifications of the social security state. A tradition of idealist thought persisted in the twentieth century, sustaining the idea of inequality despite deep silences among Canadian economists. Sager argues that inequality goes beyond the distribution of income and wealth: it is the idea that there are wide gaps between rich and poor, that the gaps are both an economic problem and a social injustice, and that when inequality appears, it is as a problem that can be either eliminated or reduced. It is precisely because inequality appears in different contexts, and because it changes, Sager reasons, that we can begin to perceive the contours and cleavages of inequality in our time. In our century, a political solution to inequality may rest on the recovery of an ethical ideal and egalitarian politics that have long preoccupied the history of Canadian thought.

Tax Morale What Drives People and Businesses to Pay Tax?

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264755020
Total Pages : 63 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Tax Morale What Drives People and Businesses to Pay Tax? by : OECD

Download or read book Tax Morale What Drives People and Businesses to Pay Tax? written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.