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The Paradoxical Impact Of Corporate Inversions On Us Tax Revenue
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Book Synopsis The Paradoxical Impact of Corporate Inversions on US Tax Revenue by : Rita Gunn
Download or read book The Paradoxical Impact of Corporate Inversions on US Tax Revenue written by Rita Gunn and published by . This book was released on 2016 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate inversions - reorganizations that result in relocating corporate tax domiciles from the US to a foreign country - are alleged to cost the US Treasury billions of dollars in tax revenue. Contrary to these assertions, we find that that inverting firms pay no less taxes after the inversion than they did before. Moreover, contrary to the common belief, we estimate that the inversions result in US shareholders realizing $81,415.92 million in capital gains and annual increases in dividends of $9,959.37 million. Thus, paradoxically, inversions are likely to increase tax collections by the US Treasury.
Book Synopsis Global Tax Revolution by : Chris R. Edwards
Download or read book Global Tax Revolution written by Chris R. Edwards and published by Cato Institute. This book was released on 2008 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Book Synopsis Taxation and Migration by : Reuven S. Avi-Yonah
Download or read book Taxation and Migration written by Reuven S. Avi-Yonah and published by Kluwer Law International B.V.. This book was released on 2015-08-21 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Book Synopsis World Inequality Report 2022 by : Lucas Chancel
Download or read book World Inequality Report 2022 written by Lucas Chancel and published by Harvard University Press. This book was released on 2022-11 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Inequality Report 2022 is the most authoritative and comprehensive account of global trends in inequality, providing cutting-edge information about income and wealth inequality and also pioneering data about the history of inequality, gender inequality, environmental inequalities, and trends in international tax reform and redistribution.
Book Synopsis Exploring Residual Profit Allocation by : Sebastian Beer
Download or read book Exploring Residual Profit Allocation written by Sebastian Beer and published by International Monetary Fund. This book was released on 2020-02-28 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue of reallocating excess profits under RPA, while adverse for investment hubs, appears beneficial for lower income countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and specific both to countries and MNE groups; only if the rate of tax on routine profits is low does aggregate efficiency seem likely to increase.
Author :United States. Congress. Joint Committee on Taxation Publisher :Joint Committee on Taxation ISBN 13 : Total Pages :450 pages Book Rating :4.F/5 ( download)
Book Synopsis Options to Improve Tax Compliance and Reform Tax Expenditures by : United States. Congress. Joint Committee on Taxation
Download or read book Options to Improve Tax Compliance and Reform Tax Expenditures written by United States. Congress. Joint Committee on Taxation and published by Joint Committee on Taxation. This book was released on 2005 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.
Download or read book Undoing the Demos written by Wendy Brown and published by MIT Press. This book was released on 2015-02-06 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a book for the age of resistance, for the occupiers of the squares, for the generation of Occupy Wall Street. The premier radical political philosopher of our time offers a devastating critique of the way neoliberalism has hollowed out democracy.
Download or read book Violence written by Slavoj Zizek and published by Macmillan. This book was released on 2008-07-22 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philosopher, cultural critic, and agent provocateur Zizek constructs a fascinating new framework to look at the forces of violence in the world.
Book Synopsis Spilled Water by : William D. Savedoff
Download or read book Spilled Water written by William D. Savedoff and published by Conran Octopus. This book was released on 1999 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Sovereignty in the BEPS Era by : Sergio André Rocha
Download or read book Tax Sovereignty in the BEPS Era written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Book Synopsis The World Without Us by : Alan Weisman
Download or read book The World Without Us written by Alan Weisman and published by Macmillan. This book was released on 2008-08-05 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: A penetrating take on how our planet would respond without the relentless pressure of the human presence
Download or read book Distinction written by Pierre Bourdieu and published by Routledge. This book was released on 2013-04-15 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines differences in taste between modern French classes, discusses the relationship between culture and politics, and outlines the strategies of pretension.
Book Synopsis Monetary Alternatives by : James A. Dorn
Download or read book Monetary Alternatives written by James A. Dorn and published by Cato Institute. This book was released on 2017-03-21 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: What monetary system best serves society? The current system of pure government fiat monies, managed by discretionary central banks, is inefficient and unstable. Monetary Alternatives explores fundamental and controversial ideas that move our monetary system and economy beyond repeated crises to sustainable stability and prosperity. The contributors to this volume energetically question the status quo and provide compelling arguments for moving to a monetary system based on freedom and the rule of law.
Book Synopsis Index to Legal Periodicals & Books by :
Download or read book Index to Legal Periodicals & Books written by and published by . This book was released on 1997 with total page 1144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fundamental Tax Reform by : John W. Diamond
Download or read book Fundamental Tax Reform written by John W. Diamond and published by MIT Press. This book was released on 2008 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Download or read book Disaster Diplomacy written by Ilan Kelman and published by Routledge. This book was released on 2011-08-26 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: When an earthquake hits a war zone or cyclone aid is flown in by an enemy, many ask: Can catastrophe bring peace? Disaster prevention and mitigation provide similar questions. Could setting up a flood warning system bring enemy countries together? Could a regional earthquake building code set the groundwork for wider regional cooperation? This book examines how and why disaster-related activities do and do not create peace and reduce conflict. Disaster-related activities refer to actions before a disaster such as prevention and mitigation along with actions after a disaster such as emergency response, humanitarian relief, and reconstruction. This volume investigates disaster diplomacy case studies from around the world, in a variety of political and disaster circumstances, from earthquakes in Greece and Turkey affecting these neighbours’ bilateral relations to volcanoes and typhoons influencing intra-state conflict in the Philippines. Dictatorships are amongst the case studies, such as Cuba and Burma, along with democracies such as the USA and India. No evidence is found to suggest that disaster diplomacy is a prominent factor in conflict resolution. Instead, disaster-related activities often influence peace processes in the short-term—over weeks and months—provided that a non-disaster-related basis already existed for the reconciliation. That could be secret negotiations between the warring parties or strong trade or cultural links. Over the long-term, disaster-related influences disappear, succumbing to factors such as a leadership change, the usual patterns of political enmity, or belief that an historical grievance should take precedence over disaster-related bonds. This is the first book on disaster diplomacy. Disaster-politics interactions have been studied for decades, but usually from a specific political framing, covering a specific geographical area, or from a specific disaster framing. As well, plenty of quantitative work has been completed, yet the data limitations are rarely admitted openly or thoroughly analysed. Few publications bring together the topics of disasters and politics in terms of a disaster diplomacy framework, yielding a grounded, qualitative, scientific point of view on the topic.
Book Synopsis Missouri Landscapes by : Jon L. Hawker
Download or read book Missouri Landscapes written by Jon L. Hawker and published by . This book was released on 1992 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this magnificent book, Oliver Schuchard provides more than sixty-five exquisite black-and-white photographs spanning his thirty-eight years of photography. In addition, he explains the aesthetic rationale and techniques he used in order to produce these photographs, emphasizing the profound differences between, yet necessary interdependence of, craft and content. Although Schuchard believes that craft is important, he maintains that the idea behind the photograph and the emotional content of the image are equally vital and are, in fact, functions of one another. The author also shares components of his life experience that he believes helped shape his development as an artist and a teacher. He chose the splendid photographs included in this book from among nearly 5,000 negatives that had been exposed all over the world, from Missouri to Maine, California, Alaska, Colorado, France, Newfoundland, and Hawaii, among many other locations. Approximately 250 negatives survived the initial review, and each of those was printed before a final decision was made on which photographs were to be featured in the book. The final choices are representative of Schuchard's work and serve to substantiate his belief that craft, concept, and self must be fully understood and carefully melded for a good photograph to occur. This amazing work by award-winning photographer Oliver Schuchard will be treasured by professional and amateur photographers alike, as well as by anyone who simply enjoys superb photography."--Publishers website.
