The "taxing wages" approach to measuring the tax burden on labour : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002

Download The

Author :
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (314 download)

DOWNLOAD NOW!


Book Synopsis The "taxing wages" approach to measuring the tax burden on labour : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002 by : Christopher Heady

Download or read book The "taxing wages" approach to measuring the tax burden on labour : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002 written by Christopher Heady and published by . This book was released on 2003 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Measuring the Tax Burden on Capital and Labor

Download Measuring the Tax Burden on Capital and Labor PDF Online Free

Author :
Publisher : MIT Press
ISBN 13 : 9780262195034
Total Pages : 392 pages
Book Rating : 4.1/5 (95 download)

DOWNLOAD NOW!


Book Synopsis Measuring the Tax Burden on Capital and Labor by : Peter Birch Sørensen

Download or read book Measuring the Tax Burden on Capital and Labor written by Peter Birch Sørensen and published by MIT Press. This book was released on 2004 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.

Taxing Wages Approach to Measuring the Tax Burden on Labour

Download Taxing Wages Approach to Measuring the Tax Burden on Labour PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (12 download)

DOWNLOAD NOW!


Book Synopsis Taxing Wages Approach to Measuring the Tax Burden on Labour by :

Download or read book Taxing Wages Approach to Measuring the Tax Burden on Labour written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The "taxing Wages" Approach to Measuring the Tax Burden on Labour

Download The

Author :
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (249 download)

DOWNLOAD NOW!


Book Synopsis The "taxing Wages" Approach to Measuring the Tax Burden on Labour by : Christopher Heady

Download or read book The "taxing Wages" Approach to Measuring the Tax Burden on Labour written by Christopher Heady and published by . This book was released on 2003 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by different population structures. However, it is limited by considering a restricted number of household types and a fairly narrow income range. Thus, this methodology should be seen as a complement to other methodologies, rather than a replacement for them.

Using micro-data to assess average tax rates : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002

Download Using micro-data to assess average tax rates : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002 PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (314 download)

DOWNLOAD NOW!


Book Synopsis Using micro-data to assess average tax rates : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002 by : W. Steven Clark

Download or read book Using micro-data to assess average tax rates : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002 written by W. Steven Clark and published by . This book was released on 2003 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy and Labor Market Performance

Download Tax Policy and Labor Market Performance PDF Online Free

Author :
Publisher :
ISBN 13 : 9780262537216
Total Pages : 340 pages
Book Rating : 4.5/5 (372 download)

DOWNLOAD NOW!


Book Synopsis Tax Policy and Labor Market Performance by : Jonas Agell

Download or read book Tax Policy and Labor Market Performance written by Jonas Agell and published by . This book was released on 2006-08-18 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect of tax policies and welfare state incentives on the performance of the labor market: theoretical and empirical analyses by leading European and American economists. High unemployment in many European OECD countries has been attributed to factors ranging from rigid wages and low job mobility to an interaction of high taxes and generous social benefits that may discourage labor force participation and encourage the growth of an underground economy. This CESifo volume analyzes the effect of tax policy and, more generally, welfare state incentives, on the performance of the labor market. The contributors, all leading international economists, take both theoretical and empirical approaches; the book includes general overviews as well as in-depth analyses of specific policies. Some chapters take a broad perspective on taxation and labor markets, considering such topics as the effects of taxes in both the conventional model of a competitive labor market and a more realistic imperfect market, the observed work differentials between Europe and the United States, and the potential for progressive taxes and redistributive benefits to boost employment. Other chapters examine the effects of tax reforms, including the Earned Income Tax Credit, and the wage-increasing effects of progressive income taxes in a highly unionized labor market. Finally, the contributors analyze the effects of employment protection and tax penalties on the growth of the underground economy. The insights offered in these studies will be valuable to the policy analyst as well as to the academic theorist. Contributors Jonas Agell, Dan Anderberg, Søren Arnberg, A. Lans Bovenberg, Nada Eissa, Anders Holm, Hilary Hoynes, Henrik Jacobsen Kleven, Ann-Sofie Kolm, Birthe Larsen, Stephen Nickell, Peter Birch Sørensen, Frederick van der Ploeg, Claus Thustrup Kreiner, Torben Tranæs

How Tho Measure the Tax Burden on Labour at the Macro-level?

Download How Tho Measure the Tax Burden on Labour at the Macro-level? PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (535 download)

DOWNLOAD NOW!


Book Synopsis How Tho Measure the Tax Burden on Labour at the Macro-level? by : Jakob de Haan

Download or read book How Tho Measure the Tax Burden on Labour at the Macro-level? written by Jakob de Haan and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

MEASURING THE TAX BURDEN ON CAPITAL AND LABOR.

Download MEASURING THE TAX BURDEN ON CAPITAL AND LABOR. PDF Online Free

Author :
Publisher :
ISBN 13 : 9780262536509
Total Pages : pages
Book Rating : 4.5/5 (365 download)

DOWNLOAD NOW!


Book Synopsis MEASURING THE TAX BURDEN ON CAPITAL AND LABOR. by : PETER BIRCH. SORENSEN

Download or read book MEASURING THE TAX BURDEN ON CAPITAL AND LABOR. written by PETER BIRCH. SORENSEN and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Dimensions of Tax Design

Download Dimensions of Tax Design PDF Online Free

Author :
Publisher : Oxford University Press
ISBN 13 : 0199553750
Total Pages : 1360 pages
Book Rating : 4.1/5 (995 download)

DOWNLOAD NOW!


Book Synopsis Dimensions of Tax Design by : James A. Mirrlees

Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Financing Metropolitan Governments in Developing Countries

Download Financing Metropolitan Governments in Developing Countries PDF Online Free

Author :
Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442542
Total Pages : 430 pages
Book Rating : 4.4/5 (425 download)

DOWNLOAD NOW!


Book Synopsis Financing Metropolitan Governments in Developing Countries by : Roy W. Bahl

Download or read book Financing Metropolitan Governments in Developing Countries written by Roy W. Bahl and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.

Doing Business 2014

Download Doing Business 2014 PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 0821399837
Total Pages : 314 pages
Book Rating : 4.8/5 (213 download)

DOWNLOAD NOW!


Book Synopsis Doing Business 2014 by : World Bank

Download or read book Doing Business 2014 written by World Bank and published by World Bank Publications. This book was released on 2013-10-01 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Eleventh in a series of annual reports comparing business regulations in 189 economies, Doing Business 2014 measures regulations affecting 11 areas of everyday business activity around the world.

A History of Corporate Governance around the World

Download A History of Corporate Governance around the World PDF Online Free

Author :
Publisher : University of Chicago Press
ISBN 13 : 0226536831
Total Pages : 700 pages
Book Rating : 4.2/5 (265 download)

DOWNLOAD NOW!


Book Synopsis A History of Corporate Governance around the World by : Randall K. Morck

Download or read book A History of Corporate Governance around the World written by Randall K. Morck and published by University of Chicago Press. This book was released on 2007-11-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many Americans, capitalism is a dynamic engine of prosperity that rewards the bold, the daring, and the hardworking. But to many outside the United States, capitalism seems like an initiative that serves only to concentrate power and wealth in the hands of a few hereditary oligarchies. As A History of Corporate Governance around the World shows, neither conception is wrong. In this volume, some of the brightest minds in the field of economics present new empirical research that suggests that each side of the debate has something to offer the other. Free enterprise and well-developed financial systems are proven to produce growth in those countries that have them. But research also suggests that in some other capitalist countries, arrangements truly do concentrate corporate ownership in the hands of a few wealthy families. A History of Corporate Governance around the World provides historical studies of the patterns of corporate governance in several countries-including the large industrial economies of Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States; larger developing economies like China and India; and alternative models like those of the Netherlands and Sweden.

Taxing Profits in a Global Economy

Download Taxing Profits in a Global Economy PDF Online Free

Author :
Publisher : Organisation for Economic Co-operation and Development
ISBN 13 :
Total Pages : 484 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Taxing Profits in a Global Economy by : Organisation for Economic Co-operation and Development

Download or read book Taxing Profits in a Global Economy written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development. This book was released on 1991 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report presenting the main corporate tax provisions in all 24 OECD countries in 1991. Calculates effective corporate tax rates on domestic as well as on international investment for manufacturing industry in these countries and discusses in depth the main relevant tax policy issues with particular emphasis on possible means to reduce tax distortions to international flows of capital.

World Development Report 2017

Download World Development Report 2017 PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 1464809518
Total Pages : 605 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis World Development Report 2017 by : World Bank Group

Download or read book World Development Report 2017 written by World Bank Group and published by World Bank Publications. This book was released on 2017-01-23 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such as security, growth, and equity? And why do some bad policies endure? World Development Report 2017: Governance and the Law addresses these fundamental questions, which are at the heart of development. Policy making and policy implementation do not occur in a vacuum. Rather, they take place in complex political and social settings, in which individuals and groups with unequal power interact within changing rules as they pursue conflicting interests. The process of these interactions is what this Report calls governance, and the space in which these interactions take place, the policy arena. The capacity of actors to commit and their willingness to cooperate and coordinate to achieve socially desirable goals are what matter for effectiveness. However, who bargains, who is excluded, and what barriers block entry to the policy arena determine the selection and implementation of policies and, consequently, their impact on development outcomes. Exclusion, capture, and clientelism are manifestations of power asymmetries that lead to failures to achieve security, growth, and equity. The distribution of power in society is partly determined by history. Yet, there is room for positive change. This Report reveals that governance can mitigate, even overcome, power asymmetries to bring about more effective policy interventions that achieve sustainable improvements in security, growth, and equity. This happens by shifting the incentives of those with power, reshaping their preferences in favor of good outcomes, and taking into account the interests of previously excluded participants. These changes can come about through bargains among elites and greater citizen engagement, as well as by international actors supporting rules that strengthen coalitions for reform.

Capital Mobility and Tax Competition

Download Capital Mobility and Tax Competition PDF Online Free

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

DOWNLOAD NOW!


Book Synopsis Capital Mobility and Tax Competition by : Clemens Fuest

Download or read book Capital Mobility and Tax Competition written by Clemens Fuest and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income - specifically capital income - will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. We develop a a "working-horse model" of multinational investment which allows to derive many of the key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the problem of tax competition and financial arbitrage.

Special Economic Zones

Download Special Economic Zones PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 0821387634
Total Pages : 347 pages
Book Rating : 4.8/5 (213 download)

DOWNLOAD NOW!


Book Synopsis Special Economic Zones by : Thomas Farole

Download or read book Special Economic Zones written by Thomas Farole and published by World Bank Publications. This book was released on 2011-08-01 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: For countries as diverse as China and Mauritius, Special Economic Zones (SEZs) have been a powerful tool to attract foreign investment, promote export-oriented growth, and generate employment; for many others, the results have been less than encouraging. While the benefits and limitations of zones will no doubt continue to be debated, what is clear is that policymakers are increasingly attracted to them as an instrument of trade, investment, industrial, and spatial policy. Since the mid 1980s, the number of newly-established zones has grown rapidly in almost all regions, with dramatic growth in developing countries. In parallel with this growth and in the evolving context of global trade and investment, zones are also undergoing significant change in both their form and function, with traditional export processing zones (EPZs) increasingly giving way to larger and more flexible SEZ models. This new context will bring significant opportunities for developing countries to take advantage of SEZs, but will also raise new challenges to their successful design and implementation. This volume aims to contribute to a better understanding of the role and practice of SEZs in developing countries, in order to better equip policymakers in making effective decisions in planning and implementing SEZ programs. It covers some of the emerging issues and challenges in SEZs – including upgrading, regional integration, WTO compliance, innovation, the environment, and gender issues – with practical case examples from SEZ programs in developing countries.

The Spanish Fiscal Transition

Download The Spanish Fiscal Transition PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3030795411
Total Pages : 248 pages
Book Rating : 4.0/5 (37 download)

DOWNLOAD NOW!


Book Synopsis The Spanish Fiscal Transition by : Sara Torregrosa Hetland

Download or read book The Spanish Fiscal Transition written by Sara Torregrosa Hetland and published by Springer Nature. This book was released on 2021-09-18 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.