Author: William McCluskey
Publisher:
ISBN: 9781558444232
Category :
Languages : en
Pages : 552
Book Description
This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.
Property Tax in Asia
Author: William McCluskey
Publisher:
ISBN: 9781558444232
Category :
Languages : en
Pages : 552
Book Description
This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.
Publisher:
ISBN: 9781558444232
Category :
Languages : en
Pages : 552
Book Description
This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.
Taxation in Asia
Author: Jorge Martinez-Vazquez
Publisher: Asian Development Bank
ISBN: 9290923377
Category : Law
Languages : en
Pages : 46
Book Description
This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether there is space to increase national revenue collections, how to improve tax administration and enforcement, and how these reforms interact with the decentralization paradigm. The individual country performances, the extent of the shadow economy, and lessons on reforming tax administration have been referenced.
Publisher: Asian Development Bank
ISBN: 9290923377
Category : Law
Languages : en
Pages : 46
Book Description
This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether there is space to increase national revenue collections, how to improve tax administration and enforcement, and how these reforms interact with the decentralization paradigm. The individual country performances, the extent of the shadow economy, and lessons on reforming tax administration have been referenced.
Tax and Development
Author: Satoru Araki
Publisher: Brookings Institution Press
ISBN: 4899741049
Category : Political Science
Languages : en
Pages : 0
Book Description
Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.
Publisher: Brookings Institution Press
ISBN: 4899741049
Category : Political Science
Languages : en
Pages : 0
Book Description
Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.
Digitalization and Taxation in Asia
Author: Ms. Era Dabla-Norris
Publisher: International Monetary Fund
ISBN: 1513577425
Category : Business & Economics
Languages : en
Pages : 75
Book Description
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
Publisher: International Monetary Fund
ISBN: 1513577425
Category : Business & Economics
Languages : en
Pages : 75
Book Description
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
Corporate Income Taxes under Pressure
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.
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.
A Comparative Analysis of Tax Administration in Asia and the Pacific
Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9292618652
Category : Law
Languages : en
Pages : 410
Book Description
Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
Publisher: Asian Development Bank
ISBN: 9292618652
Category : Law
Languages : en
Pages : 410
Book Description
Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
The Rise of Fiscal States
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Taxing Wages 2021
Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Taxing Africa
Author: Mick Moore
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
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.
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
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.
A Good Tax
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.