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Author: Dani Rodrik Publisher: ISBN: Category : Capital market Languages : en Pages : 34
Book Description
Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency. This paper discusses how such a dilemma might arise, and suggests that international tax coordination might serve as a way out under some circumstances.
Author: Dani Rodrik Publisher: ISBN: Category : Capital market Languages : en Pages : 34
Book Description
Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency. This paper discusses how such a dilemma might arise, and suggests that international tax coordination might serve as a way out under some circumstances.
Author: T. Rixen Publisher: Springer ISBN: 0230582656 Category : Political Science Languages : en Pages : 258
Book Description
Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.
Author: Rachna Matabudul Publisher: Kluwer Law International B.V. ISBN: 9403534176 Category : Law Languages : en Pages : 256
Book Description
Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus must be achieved. This book offers a potential restructuring of the tax treaty dispute resolution system based on a comparative analysis of the dispute resolution mechanisms under tax treaties, as prescribed in the OECD and UN models, on the one hand, and the UN Law of the Sea Convention (LOSC) on the other. This comparative study is the first of its kind and is premised on certain key geopolitical similarities that underpin the international tax regime (ITR) and the law of the sea regime while taking into consideration the differences in the institutional context of both regimes. The author proposes a new tax treaty dispute resolution system based on the LOSC system for resolving multilateral tax disputes, focusing on the following: mapping of the institutional arrangements that make up the dispute resolution mechanisms to understand how each system works; comparative analysis of the patterns of interaction and outcomes generated across the two dispute resolution systems to identify relevant aspects of the LOSC system that may be adapted in the ITR to improve tax treaty dispute resolution; and analysis of the inclusivity levels across the decision-making structures under each system to identify specific consensus-building techniques that may facilitate the implementation of the new proposed tax treaty dispute resolution system and also enhance international cooperation across the ITR. The proposed restructuring of the tax treaty dispute resolution system expands the existing mutual agreement procedure and forms a comprehensive legal framework that aims to achieve a more effective, predictable and equitable resolution of multilateral tax disputes in the 21st-century ITR by striking a balance between countries’ right to tax sovereignty and the rule of law. Just as the design of the dispute resolution system under the LOSC paved the way for universal consensus of the Convention among almost 160 countries, the author’s new tax treaty dispute resolution system also offers a solid foundation for consensus-building towards a universal treaty in the ITR. Everyone concerned with international tax dispute resolution – whether policymaker, in-house counsel, national tax authority official, judge, tax lawyer or academic – will find the truly valuable analysis here, not elsewhere.
Author: Mr.Manmohan S. Kumar Publisher: International Monetary Fund ISBN: 158906528X Category : Business & Economics Languages : en Pages : 49
Book Description
This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a “Stackelberg” type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.
Author: George Hoberg Publisher: University of Toronto Press ISBN: 9780802084071 Category : Political Science Languages : en Pages : 364
Book Description
Examines North American integration and its potential future impact on Canadian life in eight areas: trade, the labour market, the brain drain, macroeconomics, federalism, social welfare, the environment, and culture.
Author: OECD Publisher: OECD Publishing ISBN: 9264180176 Category : Languages : en Pages : 450
Book Description
Launched and co-ordinated by the OECD, the International Collaborative Initiative on Trade and Employment (ICITE) is a two-year old joint undertaking of ten international organisations. This book brings together some of the results of ICITE's research.
Author: Marion Jansen Publisher: International Labour Organization ISBN: 9789287033802 Category : Business & Economics Languages : en Pages : 118
Book Description
Discusses the relationship between trade and employment and the way in which trade policies and labour market policies affect this relationship.
Author: Renu Kohli Publisher: Oxford University Press, USA ISBN: Category : Business & Economics Languages : en Pages : 268
Book Description
This Book Aims To Provide A Positive, Strategic, And Normative Analysis Of Monetary And Financial Governance. It Analyses The Complexities And Loopholes In India`S Reform Journey In The Face Of Liberization And Capital Movements.
Author: Dani Rodrik
Author: Dani Rodrik
Author: T. Rixen
Author: Doron Herman
Author: Rachna Matabudul
Author: Mr.Manmohan S. Kumar
Author: George Hoberg
Author: 
Author: OECD
Author: Marion Jansen
Author: Renu Kohli