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Author: Vito Tanzi Publisher: Brookings Inst Press ISBN: 9780815782988 Category : Business & Economics Languages : en Pages : 168
Book Description
Tanzi explores how foreign taxes on repatriated income should be treated; how profits, sales, and ownership of property should be allocated among countries; and to what degree various taxes should be coordinated. As global markets for goods, services and financial assets have become increasingly integrated, national governments no longer have as much control over economic markets. With the completion of the Uruguay Round of the GATT talks, the world economy has entered a fresh phase requiring different rules and different levels of international cooperation. Policies once thought to be entirely domestic and appropriately determined by national political institutions, are now subject to international constraints. Cogent analysis of this deeper integration of the world economy, and guidelines for government policies, are urgent priorities. This series aims to meet these needs over a range of 21 books by some of the world's leading economists, political scientists, foreign policy specialists and government officials. A volume of Brookings' Integrating National Economies Series
Author: Jacob A. Frenkel Publisher: MIT Press ISBN: 9780262061438 Category : Business & Economics Languages : en Pages : 268
Book Description
In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.
Author: Vito Tanzi Publisher: Brookings Inst Press ISBN: 9780815782988 Category : Business & Economics Languages : en Pages : 168
Book Description
Tanzi explores how foreign taxes on repatriated income should be treated; how profits, sales, and ownership of property should be allocated among countries; and to what degree various taxes should be coordinated. As global markets for goods, services and financial assets have become increasingly integrated, national governments no longer have as much control over economic markets. With the completion of the Uruguay Round of the GATT talks, the world economy has entered a fresh phase requiring different rules and different levels of international cooperation. Policies once thought to be entirely domestic and appropriately determined by national political institutions, are now subject to international constraints. Cogent analysis of this deeper integration of the world economy, and guidelines for government policies, are urgent priorities. This series aims to meet these needs over a range of 21 books by some of the world's leading economists, political scientists, foreign policy specialists and government officials. A volume of Brookings' Integrating National Economies Series
Author: Assaf Razin Publisher: University of Chicago Press ISBN: 0226705889 Category : Business & Economics Languages : en Pages : 456
Book Description
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Author: Andrew Lymer Publisher: Springer Science & Business Media ISBN: 9781402071577 Category : Business & Economics Languages : en Pages : 338
Book Description
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Author: Mr.Manmohan S. Kumar Publisher: International Monetary Fund ISBN: 1557754756 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: Ruud A. de Mooij Publisher: International Monetary Fund ISBN: 1513511777 Category : Business & Economics Languages : en Pages : 388
Book Description
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: Allison Christians Publisher: Oxford University Press ISBN: 0192848674 Category : Tax planning Languages : en Pages : 209
Book Description
The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
Author: Sibichen K. Mathew Publisher: Partridge Publishing ISBN: 1482801485 Category : Social Science Languages : en Pages : 326
Book Description
Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew is successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The Author takes us through the history, the economics and the politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, many of whom declare themselves to be tax evaders. The author also analyzes the sociological and economic causes and consequences of tax evasion and tax enforcement in the global context. The author has also briefly referred to the tax challenges thrown up by the integrated world economy. The solution offered is scaling up of international cooperation on a significant scale. The insights gained from these incisive analyses have enormous implications for policy makers as well as tax administrators all over the world. The taxpayers, tax practitioners and the students of social sciences would also find this book enriching.
Author: Vito Tanzi Publisher: David Rockefeller Center for Latin American Studies ISBN: Category : Business & Economics Languages : en Pages : 452
Book Description
In South and Central America, a movement toward further economic integration has begun. In the hope of expediting the process, and to foster a better understanding of the policy actions required, the Inter-American Development Bank studied the impact of trade integration on taxes. This book collects twelve of these studies.
Author: Reuven S. Avi-Yonah Publisher: Kluwer Law International B.V. ISBN: 9041161449 Category : Law Languages : en Pages : 242
Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author: Vito Tanzi
Author: Jacob A. Frenkel
Author: Vito Tanzi
Author: Assaf Razin
Author: Andrew Lymer
Author: Mr.Manmohan S. Kumar
Author: Ruud A. de Mooij
Author: Allison Christians
Author: Sibichen K. Mathew
Author: Vito Tanzi
Author: Reuven S. Avi-Yonah