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International Tax Reform And The Inter Nation Allocation Of Tax Revenue
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Book Synopsis International Tax Reform and the Inter-nation Allocation of Tax Revenue by : A. J. Easson
Download or read book International Tax Reform and the Inter-nation Allocation of Tax Revenue written by A. J. Easson and published by . This book was released on 1991 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book looks critically at systems of international taxation and points out defects which could be rectified. It also looks ahead at possible directions for international taxation reform in preparation for the 21st century. It deals with: the search for an optimal system of international taxation; foreign direct investment and the multinational enterprise; neutrality and the efficient allocation of resources; inter-nation equity; transfer pricing; the treatment of intra-group payments, implementation.
Book Synopsis Tax Reform in the 21st Century by : John G. Head
Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Author :Consultative Committee on Full Imputation and International Tax Reform Publisher :The Treasury, New Zealand ISBN 13 : Total Pages :224 pages Book Rating :4./5 ( download)
Book Synopsis International tax reform - Full imputation - Part 2 (Volume 1) by : Consultative Committee on Full Imputation and International Tax Reform
Download or read book International tax reform - Full imputation - Part 2 (Volume 1) written by Consultative Committee on Full Imputation and International Tax Reform and published by The Treasury, New Zealand. This book was released on 1988-07-31 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.
Book Synopsis International Corporate Tax Reform by : International Monetary
Download or read book International Corporate Tax Reform written by International Monetary and published by International Monetary Fund. This book was released on 2023-02-06 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: To relieve the pressure on the outdated international corporate tax system, an ambitious reform was agreed at the Inclusive Framework (IF) on Base Erosion and Profit Shifting in 2021, with now 138 jurisdictions joining. It complements previous efforts to mitigate profit shifting by addressing the challenges of the digitalization of the economy through a new allocation of taxing rights to market economies (Pillar 1) and tax competition through a global minimum corporate tax (Pillar 2). This paper concludes that the agreement makes the international tax system more robust to tax spillovers, better equipped to address digitalization, and modestly raises global tax revenues.
Book Synopsis Tax Reform in Developing Countries by : Malcolm Gillis
Download or read book Tax Reform in Developing Countries written by Malcolm Gillis and published by Duke University Press. This book was released on 1989 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
Book Synopsis Tax Reform in Open Economies by : Iris Claus
Download or read book Tax Reform in Open Economies written by Iris Claus and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Book Synopsis The Challenges of Tax Reform in a Global Economy by : James Alm
Download or read book The Challenges of Tax Reform in a Global Economy written by James Alm and published by Springer Science & Business Media. This book was released on 2005-11-29 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Book Synopsis International Company Taxation in the Era of Information and Communication Technologies by : Anne Schäfer
Download or read book International Company Taxation in the Era of Information and Communication Technologies written by Anne Schäfer and published by Springer Science & Business Media. This book was released on 2007-12-18 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.
Book Synopsis Tax Reform in Developing Countries by : Wayne R. Thirsk
Download or read book Tax Reform in Developing Countries written by Wayne R. Thirsk and published by World Bank Publications. This book was released on 1997 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer
Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Book Synopsis Taxation and Value Creation by : Werner C. Haslehner
Download or read book Taxation and Value Creation written by Werner C. Haslehner and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework
Book Synopsis Introduction to U. S. International Taxation by : Paul R. McDaniel
Download or read book Introduction to U. S. International Taxation written by Paul R. McDaniel and published by Springer. This book was released on 1981-06-17 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the basic priciples and rules of the United States international tax system in a relatively brief form. The purpose is to provide an overview of the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work or carry on a trade or business in the US or abroad.
Book Synopsis Tax Policy in the Global Economy by : Peggy B. Musgrave
Download or read book Tax Policy in the Global Economy written by Peggy B. Musgrave and published by Edward Elgar Publishing. This book was released on 2002 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: The globalization of economies and the vast expansion of foreign investment have greatly increased the problems of international taxation. Musgrave (economics, emerita, U. of California-Santa Cruz) argues that cross- border tax issues should not be left to the destructive forces of tax competition but should be handled through coordinating measures of international tax agreements, thereby minimizing tax distortions in the international flow of capital while leaving countries free to determine their own tax structures. The 22 essays are drawn from a variety of publications including technical papers prepared for the government and the World Bank, books, The Columbia Journal of World Business, Tax Law Review, and other publications. Annotation copyrighted by Book News, Inc., Portland, OR
Book Synopsis World Tax Reform by : Michael J. Boskin
Download or read book World Tax Reform written by Michael J. Boskin and published by . This book was released on 1990 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and developing countries.
Book Synopsis The Taxation of Multinational Corporations by : Joel Slemrod
Download or read book The Taxation of Multinational Corporations written by Joel Slemrod and published by Springer. This book was released on 1996-07-31 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents state-of-the-art empirical and conceptual research on the taxation of multinational corporations. Topics include: rules for the allocation of interest expense between domestic (U.S.) and foreign-source income; compliance with the foreign tax provision of the U.S. tax code; an international comparison of the average effective rates of corporate taxation of multinationals; the effect of taxation on foreign direct investment; and international tax policy reviewed in parallel with the theory of international trade. This book will be of interest to public finance economists, international tax attorneys, and tax practitioners.
Book Synopsis Lessons of Tax Reform by : World Bank
Download or read book Lessons of Tax Reform written by World Bank and published by World Bank Publications. This book was released on 1991 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Reform of U.S. International Taxation by : David Brumbaugh
Download or read book Reform of U.S. International Taxation written by David Brumbaugh and published by . This book was released on 2007 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: A striking feature of the modern U.S. economy is its growing openness--its increased integration with the rest of the world. The attention of tax policymakers has recently been focused on the growing participation of U.S. firms in the international economy and the increased pressure that engagement places on the U.S. system for taxing overseas business. Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its basic structure be reformed? The current U.S. system for taxing international business is a hybrid. In part the system is based on a residence principle, applying U.S. taxes on a worldwide basis to U.S. firms while granting foreign tax credits to alleviate double taxation. The system, however, also permits U.S. firms to defer foreign-source income indefinitely -a feature that approaches a territorial tax jurisdiction. In keeping with its mixed structure, the system produces a patchwork of economic effects that depend on the location of foreign investment and the circumstances of the firm. Broadly, the system poses a tax incentive to invest in countries with low-tax rates of their own and a disincentive to invest in high-tax countries. In theory, U.S. investment should be skewed towards low-tax countries and away from high-tax locations. Evaluations of the current tax system vary, and so do prescriptions for reform. According to traditional economic analysis, world economic welfare is maximized by a system that applies the same tax burden to prospective (marginal) foreign and domestic investment so that taxes do not distort investment decisions. Such a system possesses "capital export neutrality," and could be accomplished by worldwide taxation applied to all foreign operations along with an unlimited foreign tax credit. In contrast, a system that maximizes national welfare-a system possessing "national neutrality"-would impose a higher tax burden on foreign investment, thus permitting an overall disincentive for foreign investment. Such a system would impose worldwide taxation, but would permit only a deduction, and not a credit, for foreign taxes. A tax system based on territorial taxation would exempt overseas business investment from U.S. tax. In recent years, several proponents of territorial taxation have argued that changes in the world economy have rendered traditional prescriptions for international taxation obsolete, and instead prescribe territorial taxation as a means of maximizing both world and national economic welfare. For such a system to be neutral, however, capital would have to be completely immobile across locations. A case might be made that such a system is superior to the current hybrid system, but it is not clear that it is superior to other reforms, including not only a movement toward worldwide taxation by ending deferral, but also restricting deductions for costs associated with deferred income or restricting deferral and foreign tax credits for tax havens. This report will not be updated.
