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Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 36 pages
File Size : 48,9 Mb
Release : 2001
Category : Capital gains tax
ISBN : 9780889751897
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 41 pages
File Size : 45,8 Mb
Release : 2009-12-06
Category : Business & Economics
ISBN : 9781498335928
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Author : OECD
Publisher : OECD Publishing
Page : 124 pages
File Size : 53,9 Mb
Release : 2015-12-01
Category : Electronic
ISBN : 9789264247062
This 2015 OECD Economic Survey of Switzerland examines recent economic developments, policies and prospects. The special chapters cover: Policies to tame the housing cycle and Raising public spending efficiency
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 78 pages
File Size : 52,9 Mb
Release : 2016-12-10
Category : Business & Economics
ISBN : 9781498345200
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Author : Anonim
Publisher : University of Toronto Press
Page : 1610 pages
File Size : 43,9 Mb
Release : 1975
Category : Canada Imprints
ISBN : 00688398
Author : Mike Harris,Preston Manning
Publisher : The Fraser Institute
Page : 378 pages
File Size : 47,8 Mb
Release : 2007
Category : Canada
ISBN : 9780889752238
Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 122 pages
File Size : 43,6 Mb
Release : 1997
Category : Informal sector (Economics)
ISBN : 9780889751699
From the back cover: The papers in this ground breaking book constitute a unique collection of information about the underground economy and how it is manifested in a variety of countries. Section One attempts to measure Canada's underground economic activity and provides a specific estimate of the impact that tax changes have on its size. It also looks at the problems of tax evasion and tax avoidance. Section Two deals with the size of the underground substance economy, the legal aspects of tlhe underground economy in the United States, and an asseeement of the economic activities of the Mafia. Section Three analyzes the underground economy abroad, specifically in the United States, Britain, Mexico, Peru, Chile, Russia and China. The fourth section returns to Canada and examines some policy implications of the underground economy. A survey detailed in Section One shows that a majority of Canadians believe that they do not receive enough benefits for the taxation they pay. Section Four offers a solution to the problem of tax evasion and underground economic activity; the adoption of user fees and user taxes.
Author : Mike Harris,Preston Manning,Fraser Institute (Vancouver, B.C.),Institut économique de Montréal
Publisher : The Fraser Institute
Page : 110 pages
File Size : 42,7 Mb
Release : 2006
Category : Canada
ISBN : 9780889752382
Excessive government taxation and spending limit the economic freedom of individuals and businesses by reducing their incomes and transferring economic decision-making powers into the hands of politicians and bureaucrats.
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 54,7 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 54,5 Mb
Release : 2008
Category : Fiscal policy
ISBN : 9780889752290
"There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides the rationale for tax reform and a road map for that reform. The book includes 5 chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada." "The Impact of Taxes on Economic Behavior by Milagros Palacios and Kumi Harischandra offers a broad overview of the incentive effects associated with taxes that affect our decisions to work more, to save, to invest, and to engage in entrepreneurial activity." "Compliance and Administrative Costs of Taxation in Canada by renowned University of Montreal economics professor Francois Vaillancourt and Jason Clemens provides readers with an understanding of the vast costs associated with administering, and complying with, our current tax system."--BOOK JACKET.
Author : James R. Hines
Publisher : Edward Elgar Publishing
Page : 592 pages
File Size : 42,9 Mb
Release : 2007
Category : Business & Economics
ISBN : IND:30000110609173
Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.
Author : Emilio Albi,Jorge Martinez-Vazquez
Publisher : Edward Elgar Publishing
Page : 481 pages
File Size : 48,6 Mb
Release : 2011-01-01
Category : Business & Economics
ISBN : 9780857933898
"Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.
Author : OECD
Publisher : OECD Publishing
Page : 188 pages
File Size : 53,9 Mb
Release : 2007-12-20
Category : Electronic
ISBN : 9789264038387
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
Author : Anonim
Publisher : Unknown
Page : 656 pages
File Size : 55,5 Mb
Release : 2003
Category : Books
ISBN : UOM:39015079628700
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 25 pages
File Size : 44,8 Mb
Release : 2011-05-03
Category : Business & Economics
ISBN : 9781463935139
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience interested in economic policy issues. This Web-only series replaced Staff Position Notes in January 2011.