Tax Paradox Of A Rich Developing Country

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Tax Paradox of a Rich Developing Country

Aldo Forgione
Tax Paradox of a Rich Developing Country Book PDF

Author : Aldo Forgione
Publisher : Unknown
Page : 342 pages
File Size : 42,7 Mb
Release : 2007
Category : Business tax
ISBN : 0494395281

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Tax Paradox of a Rich Developing Country by Aldo Forgione Pdf

Globalization and electronic commerce have increased the significance of Canada's choice of jurisdictional threshold for taxing multinational businesses. In the realm of global income taxation, national tax systems and bilateral tax conventions work together to allocate multi jurisdictional tax claims among nations. International tax laws must strive to resolve competing tax claims in a fair and economically sound manner. The principle of inter-nation equity requires an equitable allocation of global tax revenues among nations. While the permanent establishment concept constitutes an entrenched international legal norm, its continued use as the threshold for allocating income tax claims will likely exacerbate revenue disparities among nations, particularly in the digital economy. Electronic commerce provides the impetus for Canada to consider a source-friendly nexus for the taxation of global business income.

Taxation and State-Building in Developing Countries

Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore
Taxation and State Building in Developing Countries Book PDF

Author : Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore
Publisher : Cambridge University Press
Page : 261 pages
File Size : 40,5 Mb
Release : 2008-01-10
Category : Political Science
ISBN : 9781139469258

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Taxation and State-Building in Developing Countries by Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore Pdf

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Revenue Mobilization in Developing Countries

International Monetary Fund. Fiscal Affairs Dept.
Revenue Mobilization in Developing Countries Book PDF

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 53,7 Mb
Release : 2011-08-03
Category : Business & Economics
ISBN : 9781498339247

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Revenue Mobilization in Developing Countries by International Monetary Fund. Fiscal Affairs Dept. Pdf

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

White-Collar Government

Nicholas Carnes
White Collar Government Book PDF

Author : Nicholas Carnes
Publisher : University of Chicago Press
Page : 201 pages
File Size : 41,9 Mb
Release : 2013-11-05
Category : Political Science
ISBN : 9780226087283

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White-Collar Government by Nicholas Carnes Pdf

Eight of the last twelve presidents were millionaires when they took office. Millionaires have a majority on the Supreme Court, and they also make up majorities in Congress, where a background in business or law is the norm and the average member has spent less than two percent of his or her adult life in a working-class job. Why is it that most politicians in America are so much better off than the people who elect them— and does the social class divide between citizens and their representatives matter? With White-Collar Government, Nicholas Carnes answers this question with a resounding—and disturbing—yes. Legislators’ socioeconomic backgrounds, he shows, have a profound impact on both how they view the issues and the choices they make in office. Scant representation from among the working class almost guarantees that the policymaking process will be skewed toward outcomes that favor the upper class. It matters that the wealthiest Americans set the tax rates for the wealthy, that white-collar professionals choose the minimum wage for blue-collar workers, and that people who have always had health insurance decide whether or not to help those without. And while there is no one cause for this crisis of representation, Carnes shows that the problem does not stem from a lack of qualified candidates from among the working class. The solution, he argues, must involve a variety of changes, from the equalization of campaign funding to a shift in the types of candidates the parties support. If we want a government for the people, we have to start working toward a government that is truly by the people. White-Collar Government challenges long-held notions about the causes of political inequality in the United States and speaks to enduring questions about representation and political accountability.

Rents to Riches?

Naazneen Barma,Kai Kaiser,Tuan Minh Le,Lorena Viñuela
Rents to Riches Book PDF

Author : Naazneen Barma,Kai Kaiser,Tuan Minh Le,Lorena Viñuela
Publisher : World Bank Publications
Page : 303 pages
File Size : 48,6 Mb
Release : 2011-12-08
Category : Business & Economics
ISBN : 9780821387160

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Rents to Riches? by Naazneen Barma,Kai Kaiser,Tuan Minh Le,Lorena Viñuela Pdf

This volume focuses on the political economy surrounding the detailed decisions that governments make at each step of the value chain for natural resource management. From the perspective of public interest or good governance, many resource-dependent developing countries pursue apparently short-sighted and sub-optimal policies in relation to the extraction and capture of resource rents, and to spending and savings from their resource endowments. This work contextualizes these micro-level choices and outcomes.

The Globalization Paradox

Dani Rodrik
The Globalization Paradox Book PDF

Author : Dani Rodrik
Publisher : Oxford University Press
Page : 369 pages
File Size : 51,5 Mb
Release : 2011-03-24
Category : Business & Economics
ISBN : 9780199603336

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The Globalization Paradox by Dani Rodrik Pdf

For a century, economists have driven forward the cause of globalization in financial institutions, labour markets, and trade. Yet there have been consistent warning signs that a global economy and free trade might not always be advantageous. Where are the pressure points? What could be done about them?Dani Rodrik examines the back-story from its seventeenth-century origins through the milestones of the gold standard, the Bretton Woods Agreement, and the Washington Consensus, to the present day. Although economic globalization has enabled unprecedented levels of prosperity in advanced countries and has been a boon to hundreds of millions of poor workers in China and elsewhere in Asia, it is a concept that rests on shaky pillars, he contends. Its long-term sustainability is not a given.The heart of Rodrik>'s argument is a fundamental 'trilemma': that we cannot simultaneously pursue democracy, national self-determination, and economic globalization. Give too much power to governments, and you have protectionism. Give markets too much freedom, and you have an unstable world economy with little social and political support from those it is supposed to help. Rodrik argues for smart globalization, not maximum globalization.

International Capital Flows and the Lucas Paradox

Muhammad Akhtaruzzaman
International Capital Flows and the Lucas Paradox Book PDF

Author : Muhammad Akhtaruzzaman
Publisher : Springer
Page : 203 pages
File Size : 47,8 Mb
Release : 2020-08-14
Category : Business & Economics
ISBN : 9811390711

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International Capital Flows and the Lucas Paradox by Muhammad Akhtaruzzaman Pdf

This book offers a comprehensive analysis of the debates on international capital flows, and presents a new evidence-based answer to the long-standing question of why capital doesn’t tend to flow from rich to poor countries as predicted by standard neoclassical theory – a puzzle known as the Lucas paradox. Further, the book reviews alternative approaches to conventional estimates of the marginal product of capital (MPK) and considers whether these estimates actually help us understand observed international capital flows. A rigorous quantitative approach is subsequently used to provide clear empirical evidence on the determinants of capital flows across borders. The findings of this empirical analysis suggest that generous economic policies on capital account convertibility are more influential than differences in institutional quality in terms of determining international capital flows. In closing, the relative importance of various types of political risk (e.g. expropriation and corruption) is examined. After determining that expropriation risk has one of the greatest effects on foreign direct investment (FDI), the book proposes an appealingly intuitive explanation for the lack of FDI flows to many capital-scarce developing countries.

The Innovation Paradox

Xavier Cirera,William F. Maloney
The Innovation Paradox Book PDF

Author : Xavier Cirera,William F. Maloney
Publisher : World Bank Publications
Page : 214 pages
File Size : 50,9 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781464811845

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The Innovation Paradox by Xavier Cirera,William F. Maloney Pdf

Since Schumpeter, economists have argued that vast productivity gains can be achieved by investing in innovation and technological catch-up. Yet, as this volume documents, developing country firms and governments invest little to realize this potential, which dwarfs international aid flows. Using new data and original analytics, the authors uncover the key to this innovation paradox in the lack of complementary physical and human capital factors, particularly firm managerial capabilities, that are needed to reap the returns to innovation investments. Hence, countries need to rebalance policy away from R and D-centered initiatives †“ which are likely to fail in the absence of sophisticated private sector partners †“ toward building firm capabilities, and embrace an expanded concept of the National Innovation System that incorporates a broader range of market and systemic failures. The authors offer guidance on how to navigate the resulting innovation policy dilemma: as the need to redress these additional failures increases with distance from the frontier, government capabilities to formulate and implement the policy mix become weaker. This book is the first volume of the World Bank Productivity Project, which seeks to bring frontier thinking on the measurement and determinants of productivity to global policy makers.

Tax Justice

Matti Kohonen,Francine Mestrum
Tax Justice Book PDF

Author : Matti Kohonen,Francine Mestrum
Publisher : Pluto Press (UK)
Page : 260 pages
File Size : 41,8 Mb
Release : 2009
Category : Business & Economics
ISBN : UOM:39076002808272

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Tax Justice by Matti Kohonen,Francine Mestrum Pdf

Short and darkly humorous guide to the three great crises plaguing today's world: climate change, inequality and financial crisis.

Food Politics

Robert L. Paarlberg,Robert Paarlberg
Food Politics Book PDF

Author : Robert L. Paarlberg,Robert Paarlberg
Publisher : Oxford University Press
Page : 279 pages
File Size : 51,7 Mb
Release : 2013-10
Category : Business & Economics
ISBN : 9780199322381

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Food Politics by Robert L. Paarlberg,Robert Paarlberg Pdf

In a lively and easy-to-navigate, question-and-answer format, Food Politics carefully examines and explains the most important issues on today's global food landscape.

Resource Abundance and Economic Development

R. M. Auty
Resource Abundance and Economic Development Book PDF

Author : R. M. Auty
Publisher : Oxford University Press
Page : 357 pages
File Size : 52,9 Mb
Release : 2001-06-28
Category : Business & Economics
ISBN : 9780199246885

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Resource Abundance and Economic Development by R. M. Auty Pdf

Since the 1960s the per capita incomes of the resource-poor countries have grown significantly faster than those of the resource-abundant countries. In fact, in recent years economic growth has been inversely proportional to the share of natural resource rents in GDP, so that the small mineral-driven economies have performed least well and the oil-driven economies worst of all. Yet the mineral-driven resource-rich economies have high growth potential because the mineral exportsboost their capacity to invest and to import."Resource Abundance and Economic Development" explains the disappointing performance of resource-abundant countries by extending the growth accounting framework to include natural and social capital. The resulting synthesis identifies two contrasting development trajectories: the competitive industrialization of the resource-poor countries and the staple trap of many resource-abundant countries. The resource-poor countries are less prone to policy failure than the resource-abundant countriesbecause social pressures force the political state to align its interests with the majority poor and follow relatively prudent policies. Resource-abundant countries are more likely to engender political states in which vested interests vie to capture resource surpluses (rents) at the expense of policycoherence. A longer dependence on primary product exports also delays industrialization, heightens income inequality, and retards skill accumulation. Fears of 'Dutch disease' encourage efforts to force industrialization through trade policy to protect infant industry. The resulting slow-maturing manufacturing sector demands transfers from the primary sector that outstrip the natural resource rents and sap the competitiveness of the economy.The chapters in this collection draw upon historical analysis and models to show that a growth collapse is not the inevitable outcome of resource abundance and that policy counts. Malaysia, a rare example of successful resource-abundant development, is contrasted with Ghana, Bolivia, Saudi Arabia, Mexico, and Argentina, which all experienced a growth collapse. The book also explores policies for reviving collapsed economies with reference to Costa Rica, South Africa, Russia and Central Asia. Itdemonstrates the importance of initial conditions to successful economic reform.

Global Wealth Chains

Leonard Seabrooke
Global Wealth Chains Book PDF

Author : Leonard Seabrooke
Publisher : Oxford University Press
Page : 316 pages
File Size : 49,7 Mb
Release : 2022
Category : Asset allocation
ISBN : 9780198832379

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Global Wealth Chains by Leonard Seabrooke Pdf

The world economy operates around the production of value and the creation and protection of wealth. Firms and other actors use global value chains to make the most for the least cost, ideally also contributing to economic development. Firms and professionals use global wealth chains to create and protect wealth, strategically planning across multiple legal jurisdictions to control how assets are governed. The outcome of such planning often contributes to global inequality. While we know a great deal about value chains, we know much less about wealth chains. This volume explores how global wealth chains are articulated, issues of regulatory liability, and how social relationships between clients and service providers are important for governance issues. It explores how assets are governed across a range of sectors such as public utilities, food and alcohol, art, and pharmaceuticals, as well as in legal instruments like advance pricing agreements, tax treaties, regulatory standards, intellectual property, family trusts, and legal opinion. The book integrates insights from a range of disciplines including International Political Economy, Economic Geography, Sociology, Accounting, Management Studies, Anthropology, and Law to reveal how global wealth chains are used to govern assets in the world economy.

The Pakistan Paradox

Christophe Jaffrelot
The Pakistan Paradox Book PDF

Author : Christophe Jaffrelot
Publisher : Oxford University Press
Page : 672 pages
File Size : 45,9 Mb
Release : 2015-08-15
Category : Political Science
ISBN : 9780190613020

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The Pakistan Paradox by Christophe Jaffrelot Pdf

Pakistan was born as the creation of elite Urdu-speaking Muslims who sought to govern a state that would maintain their dominance. After rallying non-Urdu speaking leaders around him, Jinnah imposed a unitary definition of the new nation state that obliterated linguistic diversity. This centralisation - 'justified' by the Indian threat - fostered centrifugal forces that resulted in Bengali secessionism in 1971 and Baloch, as well as Mohajir, separatisms today. Concentration of power in the hands of the establishment remained the norm, and while authoritarianism peaked under military rule, democracy failed to usher in reform, and the rule of law remained fragile at best under Zulfikar Bhutto and later Nawaz Sharif. While Jinnah and Ayub Khan regarded religion as a cultural marker, since their time theIslamists have gradually prevailed. They benefited from the support of General Zia, while others, including sectarian groups, cashed in on their struggle against the establishment to woo the disenfranchised. Today, Pakistan faces existential challenges ranging from ethnic strife to Islamism, two sources of instability which hark back to elite domination. But the resilience of the country and its people, the resolve of the judiciary and hints of reform in the army may open up new possibilities.

The Paradox Of Wealth And Poverty

Daniel Little
The Paradox Of Wealth And Poverty Book PDF

Author : Daniel Little
Publisher : Routledge
Page : 304 pages
File Size : 48,8 Mb
Release : 2018-02-07
Category : Philosophy
ISBN : 9780429964572

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The Paradox Of Wealth And Poverty by Daniel Little Pdf

We live in a time of human paradoxes. Scientific knowledge has reached a level of sophistication that permits understanding of the most arcane phenomena and yet religious fundamentalism dominates in many parts of the world. We witness the emergence of a civil, liberal constitutionalism in many regions of the world and yet ethnic violence threatens the lives and dignity of millions. And we live in a time of rapid economic and technological advance and yet several billions of people live in persistent debilitating poverty. In this book, Daniel Little dissects these paradoxes offering the clearest perspective on how best to approach international development.Using both empirical and philosophical approaches, Little provides a schematic acquaintance with the most important facts about global development at the turn of the twentieth century. In doing so, he explores what appear to be the most relevant moral principles and insights that ought to be invoked as we consider these facts and then draws conclusions about what sorts of values and goals ought to guide economic development in the twenty-first century.

The Role and Design of Net Wealth Taxes in the OECD

Collectif
The Role and Design of Net Wealth Taxes in the OECD Book PDF

Author : Collectif
Publisher : OECD
Page : 112 pages
File Size : 53,8 Mb
Release : 2018-04-16
Category : Business & Economics
ISBN : 9264299335

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The Role and Design of Net Wealth Taxes in the OECD by Collectif Pdf

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.