Tax and Transfer Reform in Australia and Germany PDF Download

Author: Hans-Georg Petersen
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 396

View

Book Description

Author: Sven-Eric Bärsch
Publisher: Springer Science & Business Media
ISBN: 3642324576
Category : Business & Economics
Languages : en
Pages : 406

View

Book Description
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.

Author: Robin W. Boadway
Publisher: World Bank Publications
ISBN: 0821364936
Category : Political Science
Languages : en
Pages : 624

View

Book Description
The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.

Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1328

View

Book Description

Author: Andre Moore
Publisher:
ISBN: 9780994275905
Category :
Languages : en
Pages : 104

View

Book Description

Author: James A. Mirrlees
Publisher: Oxford University Press
ISBN: 0199553750
Category : Business & Economics
Languages : en
Pages : 1360

View

Book Description
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Author: Johnstone Nick
Publisher: OECD Publishing
ISBN: 9264066136
Category :
Languages : en
Pages : 336

View

Book Description
This book builds upon existing literature to simultaneously examine disparities in the distribution of environmental impacts of environmental policy and in the distribution of financial effects among households.

Author:
Publisher: The Fraser Institute
ISBN: 088975215X
Category :
Languages : en
Pages : 138

View

Book Description
The authors of this book have worked independently and opinions expressed by them are, therefore, their own, and do not necessarily reflect the opinions of the supporters or the trustees of The Fraser Institute. [...] She is co-author of the An Empir- ical Comparison of Labour Relations Laws in Canada and the United States (2006), Union Disclosure in Canada and the United States (2006), Fiscal Per- formance Index (2006), Tax Freedom Day (2006), Canadian Provincial In- vestment Climate Report (2006), Transparency of Labour Relations Boards in Canada and the United States (2005), and the State of the Urban Air in [...] We would like to acknowledge all of the scholars who provided peer review of this study: Professor Ron Knee- bone of the University of Calgary, Professor Richard Bird of the University of Toronto, Professor Barry Cooper of the University of Calgary, Gordon Gibson who is a Senior Fellow of the Fraser Institute, Professor Bev Dahlby of the University of Alberta and a member of the Fraser Institute's [...] In addition, we would like to thank Nadeem Esmail, the Director of Health Performance Studies at the Fraser Institute and Fred McMahon the Director of Globalization and Trade at the Fraser Institute and the author of 2 books on the topic of fiscal balance and equalization for their review of a number of working drafts. [...] Figure 1.2 illustrates the nominal net fiscal balance (surplus or deficit) for the federal government and all of the provincial and territorial governments (consolidated) between 1990/91 and 2005/06. The federal government begins the period with an enormous deficit of $32.4 billion while the provinces had a much lower, collective deficit of $7.6 billion.

Author: D. O'Reilly
Publisher: Springer
ISBN: 0230625479
Category : Political Science
Languages : en
Pages : 272

View

Book Description
The New Progressive Dilemma documents the international diffusion, ideological meaning and long-term political implications of the 'ideas' that informed the late twentieth-century revolution in thinking inside the British Labour Party - a revolution that had important antecedents in Australia.

Author: Hielke Buddelmeyer
Publisher: Edward Elgar Publishing
ISBN: 9781782542773
Category : Business & Economics
Languages : en
Pages : 296

View

Book Description
Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax or they may involve an extensive analysis of the cost andredistributive effects of many taxes and transfer payments. This book is concerned with the ways in which tax policy design can be enhanced by the use of a behavioural taxmicrosimulation model capable of evaluating the effects of planned or actual tax reforms. An advantage of such a large-scale tax simulation model, which reflects the heterogeneity of the population and captures the details of the tax structure, is that it can examine detailed practical policy questions and can provide direct inputs into policy debates. After introducing behavioural models, the authors discuss the role of means testing, several hypothetical policy reforms, actual and proposed reforms and recent modellingdevelopments. Tax Policy Design and Behavioural Microsimulation Modelling will be of interest to academics and researchers of economics, econometrics and public finance. It will also be useful reading for policymakers responsible for the formulation of taxation.