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Author : Hirofumi Shibata,Private Planning Association of Canada
Publisher : Published for the Private Planning Association of Canada by University of Toronto Press
Page : 108 pages
File Size : 40,9 Mb
Release : 1969
Category : Business & Economics
ISBN : STANFORD:36105044432875
Author : Hans Fehr,Christoph Rosenberg,Wolfgang Wiegard
Publisher : Springer Science & Business Media
Page : 242 pages
File Size : 44,7 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9783642794933
This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
Author : Harry Gordon Johnson,Paul Wonnacott,Hirofumi Shibata,Private Planning Association of Canada
Publisher : Published for the Private Planning Association of Canada by University of Toronto Press
Page : 104 pages
File Size : 50,5 Mb
Release : 1968
Category : Business & Economics
ISBN : UOM:49015001085910
Author : Arthur J. Cockfield
Publisher : Unknown
Page : 284 pages
File Size : 47,5 Mb
Release : 1996
Category : North America
ISBN : STANFORD:36105063277276
Author : G鑟te·Hansson
Publisher : Routledge
Page : 195 pages
File Size : 45,6 Mb
Release : 1990-01-01
Category : Commercial policy.
ISBN : 0415021162
Author : Jean Luc Migué,Institute of Economic Affairs (Great Britain)
Publisher : London : Institute of Economic Affairs
Page : 84 pages
File Size : 55,7 Mb
Release : 1993
Category : Commercial policy
ISBN : UCSC:32106010301270
Protectionism has become less and less of a viable instrument of intervention by national governments, particularly for member-states of common markets. This Hobart Paper provides a formal framework for analysing the effect on domestic policy choices of constraining the power of national governments to maintain trade barriers, as experienced in GATT-type arrangements, in common-market treaties, and in other free-trade agreements within blocs of trading partners. The author argues that the government of a national economy with free inward and outward movement of factors and goods, has little or no power to engage in purely redistributive policies. The member governments of a common market are in a position approximating that of the government of a small economy, free of trade barriers. Federalism and free trade go hand in hand inasmuch as they both strengthen governments' power to do good, while restricting their power to abuse citizens. The paper attempts to show that the opening of national frontiers to freer movement of goods, services, capital, and people will result in less use of other instruments of intervention in domestic affairs. Less reliance on protectionism by national governments will have an impact similar to reinforcing devolution of power within federal states. Imposing heavier taxes and restrictive regulations on national resources in conditions of free trade leads first to more rapid and more pronounced substitution of foreign for local production. It also causes capital to move out of higher-cost economies. Finally, victims of government abuse may 'vote with their feet' and leave the territory. Freer trade is a first step and a sufficient condition towards the federalisation of the world. However, this competitive federalist model only works if national and local decisions are not superseded by vast central powers covering the same fields within trade blocs or at the supra-national level. As a tool for cartelising national and regional governments, centralisation weakens the ability of citizens to escape unpopular measures by moving their goods or their production factors to more favourable locations and uses.
Author : Donald Rutherford
Publisher : Routledge
Page : 726 pages
File Size : 52,6 Mb
Release : 2003-09-02
Category : Business & Economics
ISBN : 9781134805945
Compiled to meet the needs of students and professionals in economics, finance, accountancy and business, this wide-ranging, international Dictionary is for everyone who wants an up-to-date resource to the world of economics. Key Features over 4200 comprehensive A to Z entries, from after-hours to z-score, provide clear, definitive explanations of the key terms, issues, theories and concepts in economics today - as well as describing the contributions of key figures in the field each entry is headed by a short definition for quick reference, and where relevant, followed by an annotated bibliography to lead the reader to further sources cross-referenced for ease of access the full range of subjects is covered, from classical economics and the study of value and growth, to contemporary concerns such as European Union and Green conditionality detailed coverage of vital econometric terms and statistics including entries such as eigenprices and M0 includes specialised commercial and financial jargon illustrated with 94 line diagrams unique subject index for ease of access
Author : Andrew Axline
Publisher : McGill-Queen's Press - MQUP
Page : 313 pages
File Size : 42,7 Mb
Release : 1974-01-04
Category : Political Science
ISBN : 9780773595811
Author : H. Edward English,Bruce W. Wilkinson,H.C. Eastman
Publisher : University of Toronto Press
Page : 267 pages
File Size : 42,5 Mb
Release : 1972-12-15
Category : Business & Economics
ISBN : 9781487596712
The Private Planning Association of Canada initiated the Atlantic Economic Studies Program to study the implications for Canada of trade liberalization and closer economic integration among the nations bordering the North Atlantic. Over twenty studies by leading economists, which point out the significance of international trade for the structure and growth of the Canadian economy, have been published in a series of thirteen volumes. This is the last in the series, and it summarizes the conclusions expressed in the previous studies in chapters dealing with such topics as the growth of world markets and changing trade patterns, free trade alternatives for Canada, and the structure of the Canadian economy.
Author : Gary Teeple
Publisher : University of Toronto Press
Page : 256 pages
File Size : 54,8 Mb
Release : 2000-01-01
Category : Business & Economics
ISBN : 1551930269
Globalization is the coming of the 'triumph of capitalism,' the growing ascendancy of economics over politics, of corporate demands over public policy, of private over public interest. It represents the approaching completion of the capitalization of the world, carried out by 'self-generating capital' in the form of transnational corporations within an increasingly coherent transnational regulatory regime. Neo-liberal policies at the national level, argues the author, represent the policy side of globalization, the political requirements of global capital, the harmonization of the national with the global. They mark the transition between two eras, from a world of national corporations and nation states to a world of transnational corporations and supranational regulatory agencies. The author examines the postwar conditions that gave rise to the modern welfare state and the politics of social democracy throughout the industrial world. He traces the transformation of these conditions in the 1970s with the coming of a computer-based mode of production and the consequent necessity for global relations of production. In the face of global assertions of the rights of corporate private property, he makes the case that the world's subordinate classes and peoples will have to create global means of resistance.
Author : Roger Hall Gordon
Publisher : Unknown
Page : 20 pages
File Size : 47,7 Mb
Release : 1990
Category : Canada
ISBN : UCSD:31822005240759
To what degree will the recent free-trade agreement create pressure on the U.S. and Canada to modify, and perhaps harmonize, their tax systems? What will be the implications of the more extensive policy changes now going on within the E.C.? This paper examines the types of pressures for reform created by recent agreements, focussing in turn on the pressures created by capital mobility, elimination to tariff and nontariff barriers, and mobility of individuals. As shown in the local public finance literature, unrestricted individuals and firms pay tax in accordance with the costs they impose on the community. More limited mobility should have more limited effects. Since existing national tax structures differ dramatically from those that have evolved to finance local governments, however, even limited mobility can force substantial changes in each country's fiscal structure. In addition to characterizing the equilibrium tax structure that should result, given increased mobility, the paper also explores the circumstances in which there can be mutual gains from moving away from the equilibrium tax structure.
Author : Carl Shoup
Publisher : Routledge
Page : 1175 pages
File Size : 43,9 Mb
Release : 2017-07-05
Category : Business & Economics
ISBN : 9781351495721
Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation of a worldwide perspective and in its treatment of both the instruments of public finance and the goals, effects, and criteria of public finance measures. The book is divided into three parts. Book One defines the field, specifies the possible meaning of the "effects" of a public finance measure, and describes the criteria by which these measures are commonly appraised.Book Two is concerned with micro public finance and opens with a discussion of the theory of public goods in general. Each of the major free government services and types of transfer payments as well as the taxes that government employs are then examined. This section concludes with a chapter on the relevant aspects of government borrowing and inflationary finance. Book Three considers the major goals of public finance policy and describes how the various instruments described in Book Two can be used in achieving these goals. Among the topics treated are the use of appropriate instruments to resolve conflict in goals, conceptual problems of measuring the public finance sector and its maximum and minimum economic limits, consensus goals of equity full employment and Pareto-optimism use of resources, and goals that evoke conflicts of interest within any community.
Author : Richard E. Caves,Grant L. Reuber
Publisher : University of Toronto Press
Page : 82 pages
File Size : 49,5 Mb
Release : 1969-12-15
Category : Business & Economics
ISBN : 9781442654556
The object of this study is to investigate the effects that complete and formal integration of the Canadian with the American capital market would have on the Canadian economy. It is based largely on recent trade statistics, particularly those of the period when the exchange rate floated. In summary, the short- and long-run effects could both be beneficial to Canada. This study is a convenient summary of a longer work by the same authors to be published in 1970.
Author : Olivier Cadot,Antoni Estevadeordal,Akiko Suwa-Eisenmann,Akiko Suwa Eisenmann,Thierry Verdier
Publisher : Oxford University Press on Demand
Page : 347 pages
File Size : 48,5 Mb
Release : 2006-02-23
Category : Business & Economics
ISBN : 9780199290482
The dark side of preferential trade agreements, Rules of Origin (RoO) are used to determine the eligibility of goods to preferential treatment. Ostensibly meant to prevent the trans-shipment of imported products across Free Trade Agreement borders after superficial screwdriver assembly, they act in reality as complex and opaque trade barriers. This book provides evidence strongly suggesting that they do so by intent rather than accidentally---in other words, that RoOs are policy.Part one draws insights about the effects of RoOs on cross-border trade and outsourcing from recent economic theory. Part two reviews the evidence on RoOs in preferential agreements around the world, putting together the most comprehensive dataset on RoOs to date. Part three explores their "political economy"---how special interests have shaped them and continue to do so. Part four provides econometric evidence on their costs for exporters and consequent effects on trade flows. Finally, partfive explores how they affect trade in the developing world where they spread rapidly and have the potential to do most harm.Beyond the collection of new evidence and its interpretation in light of recent theory, the book's overall message for the policy community is that RoOs are a potentially powerful and new barrier to trade. Rather than being relegated to closed-door technical meetings, their design should hold center-stage in trade negotiations.
Author : Valeria De Bonis
Publisher : World Bank Publications
Page : 50 pages
File Size : 51,6 Mb
Release : 1997
Category : Commercial products
ISBN : 8210379456XXX