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Author :
Publisher : World Bank Publications
ISBN 13 : 6060530192
Total Pages : 44 pages
Book Rating : 4.0/5 (65 download)
Download or read book Taxing Issues with Privatization A Checklist written by and published by World Bank Publications. This book was released on 2000 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jack Mintz
Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (129 download)
Download or read book Taxing Issues with Privatization written by Jack Mintz and published by . This book was released on 2016 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: The literature on privatization has overlooked how the tax status of the company to be privatized will affect the firm's, and the country', financial transition.Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on privatization includes broad discussions of pricing techniques but overlooks tax issues. In reality, a state-owned company loses its privilege of paying no taxes once it is privatized. This change in tax status would certainly complicate the financial transition of a newly privatized company, affect industrywide economic efficiency, and change the revenue pattern of governments.Using Ontario Hydro and the Canadian tax regime as examples, Mintz, Chen, and Zorotheos provide policymakers with a checklist on tax issues under privatization. Their main observations:- The tax status of the company to be privatized must be considered in analyzing the firm's financial transition.- The economic efficiency targeted by privatization may depend partly on the tax regime for a particular industry.- Privatization affects government revenue through the revenue-sharing structure determined by intergovernmental fiscal relationships and cross-border tax arrangements.Time is a factor in tax and transition issues. At the time of privatization, for example, how are assets to be valued for calculating capital gains and cost deductions, for tax purposes? Are the assets transferred to the new owners at fair market value, book value, or at cost, for tax purposes? How should heavy debt loads be treated? Ontario Hydro will not be privatized but it will become taxable. How the taxes will be paid will depend on how the transition is treated. Tax policy will be a key determinant of the industry's future development.This paper - a product of the Governance, Regulation, and Finance Division, World Bank Institute - is part of a larger effort in the institute to increase understanding of infrastructure regulation.
Author : Jack M. Mintz
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (318 download)
Download or read book Taxing Issues with Privatization written by Jack M. Mintz and published by . This book was released on 2000 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The literature on privatization has overlooked how the tax status of the company to be privatized will affect the firm's and the country's financial transition.
Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241823
Total Pages : 484 pages
Book Rating : 4.2/5 (262 download)
Download or read book Privatizing Social Security written by Martin Feldstein and published by University of Chicago Press. This book was released on 2008-04-15 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume represents the most important work to date on one of the pressing policy issues of the moment: the privatization of social security. Although social security is facing enormous fiscal pressure in the face of an aging population, there has been relatively little published on the fundamentals of essential reform through privatization. Privatizing Social Security fills this void by studying the methods and problems involved in shifting from the current system to one based on mandatory saving in individual accounts. "Timely and important. . . . [Privatizing Social Security] presents a forceful case for a radical shift from the existing unfunded, pay-as-you-go single national program to a mandatory funded program with individual savings accounts. . . . An extensive analysis of how a privatized plan would work in the United States is supplemented with the experiences of five other countries that have privatized plans." —Library Journal "[A] high-powered collection of essays by top experts in the field."—Timothy Taylor, Public Interest
Author : Donald Cohen
Publisher : The New Press
ISBN 13 : 1620976625
Total Pages : 360 pages
Book Rating : 4.6/5 (29 download)
Download or read book The Privatization of Everything written by Donald Cohen and published by The New Press. This book was released on 2021-11-23 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book the American Prospect calls “an essential resource for future reformers on how not to govern,” by America’s leading defender of the public interest and a bestselling historian “An essential read for those who want to fight the assault on public goods and the commons.” —Naomi Klein A sweeping exposé of the ways in which private interests strip public goods of their power and diminish democracy, the hardcover edition of The Privatization of Everything elicited a wide spectrum of praise: Kirkus Reviews hailed it as “a strong, economics-based argument for restoring the boundaries between public goods and private gains,” Literary Hub featured the book on a Best Nonfiction list, calling it “a far-reaching, comprehensible, and necessary book,” and Publishers Weekly dubbed it a “persuasive takedown of the idea that the private sector knows best.” From Diane Ravitch (“an important new book about the dangers of privatization”) to Heather McGhee (“a well-researched call to action”), the rave reviews mirror the expansive nature of the book itself, covering the impact of privatization on every aspect of our lives, from water and trash collection to the justice system and the military. Cohen and Mikaelian also demonstrate how citizens can—and are—wresting back what is ours: A Montana city took back its water infrastructure after finding that they could do it better and cheaper. Colorado towns fought back well-funded campaigns to preserve telecom monopolies and hamstring public broadband. A motivated lawyer fought all the way to the Supreme Court after the state of Georgia erected privatized paywalls around its legal code. “Enlightening and sobering” (Rosanne Cash), The Privatization of Everything connects the dots across a wide range of issues and offers what Cash calls “a progressive voice with a firm eye on justice [that] can carefully parse out complex issues for those of us who take pride in citizenship.”
Author : Chiara Cordelli
Publisher : Princeton University Press
ISBN 13 : 0691205752
Total Pages : 356 pages
Book Rating : 4.6/5 (912 download)
Download or read book The Privatized State written by Chiara Cordelli and published by Princeton University Press. This book was released on 2020-11-24 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why government outsourcing of public powers is making us less free Many governmental functions today—from the management of prisons and welfare offices to warfare and financial regulation—are outsourced to private entities. Education and health care are funded in part through private philanthropy rather than taxation. Can a privatized government rule legitimately? The Privatized State argues that it cannot. In this boldly provocative book, Chiara Cordelli argues that privatization constitutes a regression to a precivil condition—what philosophers centuries ago called "a state of nature." Developing a compelling case for the democratic state and its administrative apparatus, she shows how privatization reproduces the very same defects that Enlightenment thinkers attributed to the precivil condition, and which only properly constituted political institutions can overcome—defects such as provisional justice, undue dependence, and unfreedom. Cordelli advocates for constitutional limits on privatization and a more democratic system of public administration, and lays out the central responsibilities of private actors in contexts where governance is already extensively privatized. Charting a way forward, she presents a new conceptual account of political representation and novel philosophical theories of democratic authority and legitimate lawmaking. The Privatized State shows how privatization undermines the very reason political institutions exist in the first place, and advocates for a new way of administering public affairs that is more democratic and just.
Author : Seng Kok Chew
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (969 download)
Download or read book Structuring Privatization Projects written by Seng Kok Chew and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : National Academy of Social Insurance (U.S.). Panel on Privatization of Social Security
Publisher : MIT Press
ISBN 13 : 9780262041775
Total Pages : 204 pages
Book Rating : 4.0/5 (417 download)
Download or read book Issues in Privatizing Social Security written by National Academy of Social Insurance (U.S.). Panel on Privatization of Social Security and published by MIT Press. This book was released on 1999 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study addresses many important aspects of two politically charged proposals to remedy the Social Security crisis.
Author : National Research Council
Publisher : National Academies Press
ISBN 13 : 0309170761
Total Pages : 158 pages
Book Rating : 4.3/5 (91 download)
Download or read book Privatization of Water Services in the United States written by National Research Council and published by National Academies Press. This book was released on 2002-08-20 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the quest to reduce costs and improve the efficiency of water and wastewater services, many communities in the United States are exploring the potential advantages of privatization of those services. Unlike other utility services, local governments have generally assumed responsibility for providing water services. Privatization of such services can include the outright sale of system assets, or various forms of public-private partnershipsâ€"from the simple provision of supplies and services, to private design construction and operation of treatment plants and distribution systems. Many factors are contributing to the growing interest in the privatization of water services. Higher operating costs, more stringent federal water quality and waste effluent standards, greater customer demands for quality and reliability, and an aging water delivery and wastewater collection and treatment infrastructure are all challenging municipalities that may be short of funds or technical capabilities. For municipalities with limited capacities to meet these challenges, privatization can be a viable alternative. Privatization of Water Services evaluates the fiscal and policy implications of privatization, scenarios in which privatization works best, and the efficiencies that may be gained by contracting with private water utilities.
Author : Laurence J. Kotlikoff
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (516 download)
Download or read book Privatization of Social Security written by Laurence J. Kotlikoff and published by . This book was released on 1995 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: This paper uses the Auerbach-Kotlikoff Dynamic Life-Cycle Model (AK Model) to examine the macroeconomic and efficiency effects of privatizing social security, and a simple privatization proposal, the Personal Security System, to discuss other issues associated with privatization. According to the AK Model, privatizing social security can create major long-run increases in output and living standards which come largely but not exclusively at the expense of existing generations. Indeed, the pure gains refers to the welfare improvement for future generations after existing generations have been fully compensated for losses from privatization. The precise size of the efficiency gain depends on the existing tax structure, linkage between benefits and taxes under the existing social security system and the choice of the tax instrument used to finance benefits during the transition. When the initial tax structure has a progressive income tax, when the existing system's benefit-tax linkage is low, when consumption taxation is used to finance benefits during transi- tion and when existing generations are fully compensated for privatization losses, there is a 4.5 % simulated welfare gain to future generations. But if these circumstances don't hold, the efficiency gains from privatization are likely to be smaller, possibly negative. The Personal Security System shows there are simple ways to privatize the retirement portion of the U.S. Social Security System and credit workers for their past contributions, and even provide more survivors' protection than the current system. But the analysis suggests that benefits must be set against a possible reduction in progressivity and a reduction in longevity insurance for the elderly.
Author : National Academy of Social Insurance (U.S.). Panel on Privatization of Social Security
Publisher :
ISBN 13 : 9780262271646
Total Pages : 168 pages
Book Rating : 4.2/5 (716 download)
Download or read book Issues in Privatizing Social Security written by National Academy of Social Insurance (U.S.). Panel on Privatization of Social Security and published by . This book was released on 1999 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study addresses many important aspects of two politically charged proposals to remedy the Social Security crisis. Two types of changes to Social Security have been proposed. One would keep the current defined-benefit structure but build and maintain a larger trust fund, to be partially invested in stocks and corporate bonds. The other would set up individual funded accounts, also to be partially invested in private markets. Both would raise taxes or lower benefits in the near term to increase funds for paying future benefits.This study addresses many important aspects of these politically charged proposals. The questions discussed include: Should Social Security have more advance funding? Should Social Security funds be invested in the stock market? If investments are organized by the government, what independent institutions would shield portfolio decisions and corporate governance from political pressures? If investments are privately organized, what would be the regulatory structure? Finally, should Social Security include individual defined-contribution accounts or stay with traditional defined benefits? The National Academy of Social Insurance is a nonprofit, nonpartisan organization whose mission is to conduct research on and enhance public understanding of social insurance, to develop new leaders, and to provide a forum for the exchange of ideas on issues related to social insurance.
Author : Paul Starr
Publisher :
ISBN 13 : 9780944826010
Total Pages : 0 pages
Book Rating : 4.8/5 (26 download)
Download or read book The Limits of Privatization written by Paul Starr and published by . This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transferring public services and public assets to private ownership is not an entirely new idea. Governments at all levels in the United States have for years contracted out many services. However, under the recently coined label "privatization," such policies now come recommended as a more comprehensive approach to the problems of modern government than ever before. However, the choice is not public or private but which of many possible mixed public-private structures works best. The advocates of privatization use the more moderate ideas to gain plausibility for the more radical goal of government disengagement. The conservatives' view of government as an economic black hole misses what government adds to the productive resources of society and overstates what government takes away. There is a lesson about privatization: governments will continue to be held accountable for economic growth and security. Thus, most privatization efforts would be politically unpopular. The most common privatization proposals would hardly diminish the domain of special interests. Advocates of privatization show an undue tenderness toward private contractors and an undue hostility toward public employees. Although privatization aims to shift services from the public to the private sector, it could end up making private institutions more like public ones. Finally, where the government represents the nation and seeks to speak with one voice, it needs public servants loyal to its highest interests, not private contractors maximizing their own. Although privatization is appealing, the ever-changing public-private mix is necessary in providing public services. (Includes 29 reference notes.) (KC)
Author : Alberto Chong
Publisher : World Bank Publications
ISBN 13 : 0821383507
Total Pages : 526 pages
Book Rating : 4.8/5 (213 download)
Download or read book Privatization in Latin America written by Alberto Chong and published by World Bank Publications. This book was released on 2005-03-15 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: Privatization is under attack. Beginning in the 1980s, thousands of failing state-owned enterprises worldwide have been turned over to the private sector. But public opinion has turned against privatization. A large political backlash has been brewing for some time, infused by accusations of corruption, abuse of market power, and neglect of the poor. What is the real record of privatization and are the criticisms justified? 'Privatization in Latin America' evaluates the empirical evidence on privatization in a region that has witnessed an extensive decline in the state's share of production over the past 20 years. The book is a compilation of recent studies that provide a comprehensive analysis of the record of and accusations against privatization, with important recommendations for the future. Seven countries are investigated: Argentina, Bolivia, Brazil, Chile, Colombia, Mexico, and Peru. This book will be vital to anyone interested in the privatization debate but especially to those involved in civil service reform, corporate governance, economic policy, finance, and anticorruption efforts. 'Privatization is important but controversial. While economists typically favor it, others are skeptical. This book provides strong scientific evidence that privatization has been beneficial for many Latin American countries, although some privatizations failed and some groups in society lost out. As usual, the devil is in the details: how privatization is carried out and what reforms accompany it are crucial to its success. The book is definitely an invaluable contribution to the privatization debate.' --Oliver Hart, Andrew E. Furer Professor of Economics, Harvard University
Author : Graeme Hodge
Publisher : Routledge
ISBN 13 : 0429977654
Total Pages : 304 pages
Book Rating : 4.4/5 (299 download)
Download or read book Privatization written by Graeme Hodge and published by Routledge. This book was released on 2018-03-09 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contracting out public sector services and divesting public enterprises are reforms that have enjoyed widespread global popularity in recent years. Better services, lower prices and greater accountability are the promises made by politicians, senior executives, and investment companies when functions are moved from the public sector to private enterprise. But in Privatization, Graeme A. Hodge challenges these assumptions. Through an examination of hundreds of international studies on the performance of privatization activities, Hodge demonstrates that privatizing public services is often not the guaranteed panacea portrayed by its political supporters. Importantly, privatization activities can lead to modest gains, but there are also winners and losers in this reform. It therefore deserves far more care and balanced debate than it usually attracts.
Author : David F. Bradford
Publisher :
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.3/5 (91 download)
Download or read book Blueprints for Basic Tax Reform written by David F. Bradford and published by . This book was released on 1984 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines blueprints for a tax based on income and a tax based on consumption.
Author : Jane H. Malme
Publisher : World Bank Publications
ISBN 13 : 9780821349830
Total Pages : 116 pages
Book Rating : 4.3/5 (498 download)
Download or read book The Development of Property Taxation in Economies in Transition written by Jane H. Malme and published by World Bank Publications. This book was released on 2001-01-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Author : Steve H. Hanke
Publisher : ICS Press
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.:/5 (321 download)
Download or read book Privatization and Development written by Steve H. Hanke and published by ICS Press. This book was released on 1987 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chiefly papers originally presented at a conference held in Washington, D.C., February 1986, sponsored by the U.S. Agency for International Development and the Sequoia Institute.
