Taxing Reforms

Author : Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry
Publisher : International Monetary Fund
Page : 388 pages
File Size : 40,6 Mb
Release : 2021-02-26
Category : Business & Economics
ISBN : 9781513511771

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Corporate Income Taxes under Pressure by Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry Pdf

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Author : Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad
Publisher : Bloomsbury Publishing
Page : 289 pages
File Size : 46,6 Mb
Release : 2018-07-15
Category : Business & Economics
ISBN : 9781783604555

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Taxing Africa by Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad Pdf

Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 216 pages
File Size : 44,6 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782543406

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Taxing Reforms by Richard Eccleston Pdf

'Taxing Reforms is a good short book about the comparative policies of Value Added Taxation (VAT) in Australia, Canada, Japan and the United States. . . Taxing Reforms is a fine book, well worth reading, especially for specialists in the comparative political economy of taxation. . . its richly detailed case studies will make it a fruitful source of comparative hypotheses.' - Isaac W. Martin, Journal of Economic Literature

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 55,7 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : Malcolm Gillis
Publisher : Duke University Press
Page : 560 pages
File Size : 51,6 Mb
Release : 1989
Category : Business & Economics
ISBN : 0822308983

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Tax Reform in Developing Countries by Malcolm Gillis Pdf

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.

Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 13 pages
File Size : 47,5 Mb
Release : 2003
Category : Corporations
ISBN : 9780889751996

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Tax Reform in Canada by Fraser Institute (Vancouver, B.C.) Pdf

Papers presented at a conference in Toronto, Oct. 11, 2001. Includes bibliographical references.

Author : OECD
Publisher : OECD Publishing
Page : 124 pages
File Size : 55,6 Mb
Release : 2020-09-03
Category : Electronic
ISBN : 9789264338463

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Tax Policy Reforms 2020 OECD and Selected Partner Economies by OECD Pdf

This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.

Author : David W. Conklin,France St-Hilaire,Institute for Research on Public Policy
Publisher : IRPP
Page : 208 pages
File Size : 43,8 Mb
Release : 1990
Category : Business & Economics
ISBN : 0886451116

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Provincial Tax Reforms by David W. Conklin,France St-Hilaire,Institute for Research on Public Policy Pdf

This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.

Author : John W. Diamond,George R. Zodrow
Publisher : MIT Press
Page : 567 pages
File Size : 48,7 Mb
Release : 2008
Category : Business & Economics
ISBN : 9780262042475

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Fundamental Tax Reform by John W. Diamond,George R. Zodrow Pdf

Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Author : Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön
Publisher : Oxford University Press
Page : 401 pages
File Size : 44,6 Mb
Release : 2020-09-29
Category : Business & Economics
ISBN : 9780198808060

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Taxing Profit in a Global Economy by Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön Pdf

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Author : Bruce Bartlett
Publisher : Simon and Schuster
Page : 288 pages
File Size : 46,5 Mb
Release : 2012-01-24
Category : Business & Economics
ISBN : 9781451646269

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The Benefit and The Burden by Bruce Bartlett Pdf

A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.

Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 52,6 Mb
Release : 2018-09-04
Category : Taxation
ISBN : 9264304452

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Tax Policy Reforms 2018 by OECD Pdf

This report provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa.

Author : Richard Wadsworth Lindholm
Publisher : Unknown
Page : 348 pages
File Size : 47,7 Mb
Release : 1976
Category : Business & Economics
ISBN : UOM:39015014155751

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Value-added Tax and Other Tax Reforms by Richard Wadsworth Lindholm Pdf

Author : Neil Brooks
Publisher : Unknown
Page : 440 pages
File Size : 44,9 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105044009178

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The Quest for Tax Reform by Neil Brooks Pdf

Papers presented at a conference, "The Royal Commission on Taxation: 20 years later", in Toronto at Osgoode Hall Law School of York University in March 1987.--pref.

Author : Iris Claus
Publisher : Edward Elgar Publishing
Page : 341 pages
File Size : 40,9 Mb
Release : 2010-01-01
Category : Business & Economics
ISBN : 9781849804998

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Tax Reform in Open Economies by Iris Claus Pdf

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.