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Author : Charles E. McLure
Publisher : Unknown
Page : 376 pages
File Size : 50,5 Mb
Release : 1986
Category : Business & Economics
ISBN : UOM:35128000943868
Compilation of papers and writings on unitary taxation and other issues in the state taxation of multijurisdictional corporations.
Author : William Duncombe
Publisher : Routledge
Page : 238 pages
File Size : 53,7 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351318228
In an era of federal deficits and struggling municipalities, states have emerged as the most significant governmental actors. But state governments face the major challenge of fiscal planning in the midst of economic change. Roy Bahl and William Duncombe tackle this challenge head-on. Using New York as a case study, they identify looming dangers for state revenue and expenditure planning.Bahl and Duncombe begin with the premise that one cannot separate an evaluation of fiscal performance from an evaluation of economic performance. Accordingly, they describe and analyze the patterns of population, employment, and personal income growth. Following this is a study of state and local government finances in New York since 1970 and a recounting of the fiscal adjustments that were taken in the face of slower and then faster growth in the economy.The authors conclude that based on current conditions, the state and its local governments are in for fiscal belt-tightening. They note that the state should take a comprehensive view in planning the development and retrenchment of its government sector. The book is thought-provoking, exhaustively researched, and sensibly written. Its lessons are applicable everywhere and should be read by all those seeking a route through the tangled thicket of government policy for economic growth.
Author : Mr.Vito Tanzi,Mr.Howell H. Zee
Publisher : International Monetary Fund
Page : 25 pages
File Size : 46,8 Mb
Release : 1998-08-01
Category : Business & Economics
ISBN : 9781451943016
With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 50,7 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974
The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.
Author : Joseph F. Zimmerman
Publisher : State University of New York Press
Page : 298 pages
File Size : 49,5 Mb
Release : 2012-02-01
Category : Political Science
ISBN : 9780791479667
Argues for greater congressional oversight of state taxation of interstate commerce.
Author : Joseph A. Pechman
Publisher : Brookings Institution Press
Page : 456 pages
File Size : 43,6 Mb
Release : 2001-06-29
Category : Political Science
ISBN : 081572327X
One of the major architects of comprehensive tax reform has revised his widely acclaimed book on tax policy to reflect the changes brought about by the Tax Reform Act of 1986 and all other major changes in tax laws since 1983. Joseph A. Pechman's Federal Tax Policy is a nontechnical book for general readers and students interested in taxation as an instrument of public policy. It emphasizes such current issues as a comprehensive income taxation, inflation adjustments in income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between the federal and state and local governments. Pechman presents and evaluates contrasting views on most forms of taxation—personal and corporate income, general and selective consumption, payroll, estate and gift, property, and state and local--and offers a perceptive analysis of the process of tax legislation and the role of taxation in the fiscal policy. He also provides a valuable series of statistical table on tax developments and an extensive bibliography on tax theory and practice.
Author : Robert F. Conrad
Publisher : World Bank Publications
Page : 51 pages
File Size : 40,6 Mb
Release : 1989
Category : Capital investments
ISBN : 8210379456XXX
For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
Author : Joseph F. Zimmerman
Publisher : State University of New York Press
Page : 307 pages
File Size : 46,9 Mb
Release : 2012-01-02
Category : Political Science
ISBN : 9781438435466
Cooperative interstate relations are essential for the maintenance of the economic union and the political union established by a confederacy or a federacy. This suggests that interstate relations would be featured prominently in the literature of the U.S. federal system, yet relatively few scholars have studied horizontal state relations. This volume provides detailed information and an analysis of interstate relations, and advances recommendations to improve the economic and political union. The ultimate goal is to stimulate scholarly research on important yet neglected interstate issues.
Author : Joseph F. Zimmerman
Publisher : SUNY Press
Page : 328 pages
File Size : 42,7 Mb
Release : 2004-08-02
Category : Political Science
ISBN : 0791461599
A comprehensive look at the economic relations among states, and how they might be better optimized.
Author : Mario Blejer,Teresa Ter-Minassian
Publisher : Routledge
Page : 528 pages
File Size : 44,8 Mb
Release : 2002-09-11
Category : Business & Economics
ISBN : 9781134768851
There is no magic formula for balancing fiscal policy and economic performance. As a scholar and policy advisor, Vito Tanzi has made a major contribution to identifying links between public finance and macro and microeconomic consequences. His findings bear relevance in both developing and industrialized economies. The essays in this volume and its companion, Fiscal Policy and Economic Reform, highlight many of these interconnected issues, for instance: * the interaction between budgetary policy and economic aggregates, such as employment, inflation and growth * the implication of economic linkages for designing fiscal policies * expenditure policies and alternative deficit financing strategies * the trade-offs between macro- and microeconomic objectives The list of contributors includes Max Corden, John Makin, Ronald McKinnon and Richard Musgrave.
Author : United States. General Accounting Office,United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 84 pages
File Size : 51,6 Mb
Release : 1982
Category : Corporations
ISBN : UIUC:30112079686447
Author : Anonim
Publisher : Unknown
Page : 534 pages
File Size : 41,6 Mb
Release : 1990
Category : Commercial law
ISBN : UOM:35112101243261
Study material presented at the course by faculty participants.
Author : Anonim
Publisher : Unknown
Page : 1420 pages
File Size : 49,8 Mb
Release : 1994
Category : Business & Economics
ISBN : UCR:31210011562095
Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Monopolies and Commercial Law
Publisher : Unknown
Page : 1178 pages
File Size : 46,8 Mb
Release : 1989
Category : Budget
ISBN : LOC:00017059932
Author : Shu-Chien Chen
Publisher : Kluwer Law International B.V.
Page : 471 pages
File Size : 40,7 Mb
Release : 2023-03-09
Category : Law
ISBN : 9789403532967
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.