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The Political Economy Of Transnational Tax Reform
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Book Synopsis The Political Economy of Tax Reform by : Takatoshi Ito
Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Book Synopsis The Political Economy of Transnational Tax Reform by : W. Elliot Brownlee
Download or read book The Political Economy of Transnational Tax Reform written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 2016-04-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of essays explores the history of the U.S. tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct, and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
Book Synopsis Taxing Profit in a Global Economy by : Michael P. Devereux
Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Book Synopsis The Political Economy of Taxation in Latin America by : Gustavo Flores-Macias
Download or read book The Political Economy of Taxation in Latin America written by Gustavo Flores-Macias and published by Cambridge University Press. This book was released on 2019-06-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Book Synopsis The Political Economy of Environmentally Related Taxes by : OECD
Download or read book The Political Economy of Environmentally Related Taxes written by OECD and published by OECD Publishing. This book was released on 2006-06-19 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.
Book Synopsis The Political Economy of Reform by : Federico Sturzenegger
Download or read book The Political Economy of Reform written by Federico Sturzenegger and published by MIT Press. This book was released on 1998 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Federico Sturzenegger and Mariano Tommasi propose formal models to answer some of the questions raised by the recent reform experience of many Latin American and eastern European countries.
Book Synopsis The Political Economy of Transnational Tax Reform by : W. Elliot Brownlee
Download or read book The Political Economy of Transnational Tax Reform written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 2016-04-28 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Book Synopsis Tax Politics and Policy by : Michael Thom
Download or read book Tax Politics and Policy written by Michael Thom and published by Taylor & Francis. This book was released on 2017-02-03 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.
Book Synopsis Tax Politics in Eastern Europe by : Hilary Appel
Download or read book Tax Politics in Eastern Europe written by Hilary Appel and published by University of Michigan Press. This book was released on 2011-07-28 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: “This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.
Book Synopsis The Political Economy of Taxation by : Paola Profeta
Download or read book The Political Economy of Taxation written by Paola Profeta and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.
Book Synopsis Taxation and State-Building in Developing Countries by : Deborah Brautigam
Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Book Synopsis The Global Political Economy of Trade Protectionism and Liberalization by : Tony Heron
Download or read book The Global Political Economy of Trade Protectionism and Liberalization written by Tony Heron and published by Routledge. This book was released on 2012-06-25 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the widely-accepted premise that free trade is the best means of maximising overall societal welfare, why has it proven so difficult to achieve in certain industries? This book tackles arguably the most perennial and deep-rooted of all questions in political economy, and questions the incumbent orthodox liberal theories of collective action. Using a historical institutionalist framework to explore and explain the political economy of trade protectionism and liberalization, this book is based on detailed case studies of the textiles and clothing sector in the EU, United States, China, Caribbean Basin and sub-Saharan Africa. From this, the book expands to discuss the origins of trade protectionism and examine the wider political effects of liberalization, offering an explanation of why a successful conclusion to the WTO ‘Doha’ round has proven to be so elusive. The book argues that the regulation of global trade - and the economic consequences that this has for both developed and developing countries - has been the result of the particular way in which trade preferences are mediated through political institutions. The Global Political Economy of Trade Protectionism and Liberalization will be of interest to those studying and researching international and comparative political economy, developing area studies, economics, law and geography.
Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Book Synopsis Taxation, Responsiveness, and Accountability in Sub-Saharan Africa by : Wilson Prichard
Download or read book Taxation, Responsiveness, and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Book Synopsis The Political Economy of Special Economic Zones by : Lotta Moberg
Download or read book The Political Economy of Special Economic Zones written by Lotta Moberg and published by Taylor & Francis. This book was released on 2017-03-16 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines SEZs from a political economy perspective, both to dissect the incentives of governments, zone developers, and exporters, and to uncover both the hidden costs and untapped potential of zone policies. Costs include misallocated resources, the encouragement of rent-seeking, and distraction of policy-makers from more effective reforms. However, the zones also have several unappreciated benefits. They can change the politics of a country, by generating a transition from a system of rent-seeking to one of liberalized open markets. In revealing the hidden promise of SEZs, this book shows how the SEZ model of development can succeed in the future.
