Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 198
Book Description
Three Essays on Interjurisdictional Tax Competition
Author: Interjurisdictional Tax and Policy Competition
Author: Daphne A. KenyonPublisher:
ISBN:
Category : Intergovernmental tax relations
Languages : en
Pages : 84
Book Description
Essays on Interjurisdictional Competition and Local Economic Development
Author: Jonathan C. RorkTax Competition and Tax Coordination when Countries Differ in Size
Author: S. M. Ravi KanburPublisher: World Bank Publications
ISBN:
Category : Impuestos
Languages : en
Pages : 43
Book Description
Dissertation Abstracts International
Author: Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 568
Book Description
The Regulation of Tax Competition
Author: Chukwudumogu, Chidozie G.Publisher: Edward Elgar Publishing
ISBN: 1802200355
Category : Law
Languages : en
Pages : 240
Book Description
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Competition Among States and Local Governments
Author: Daphne A. KenyonPublisher: The Urban Insitute
ISBN: 9780877665175
Category : Political Science
Languages : en
Pages : 306
Book Description
The Challenges of Tax Reform in a Global Economy
Author: James AlmPublisher: Springer Science & Business Media
ISBN: 9780387299129
Category : Business & Economics
Languages : en
Pages : 498
Book Description
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Brookings-Wharton Papers on Urban Affairs: 2002
Author: William G. GalePublisher: Brookings Institution Press
ISBN: 9780815706946
Category : Political Science
Languages : en
Pages : 236
Book Description
Designed to reach a wide audience of scholars and policymakers, this new series contains studies on urban sprawl, crime, taxes, education, poverty, and related subjects. "This journal will set the tone for urban economics for the coming decades. It will play a major role not only in academia, but also in ensuring that we have better urban economic policy." —George Akerlof, University of California, Berkeley Contents of the third issue include: "Local Government Fiscal Structure and Metropolitan Consolidation" Dennis Epple (Carnegie-Mellon University), Stephen Calabrese (University of South Florida), and Glenn Cassidy Should the Suburbs Help Finance Central City Public Services? Andrew Haughwout (Federal Reserve Bank of NY) and Robert Inman (University of Pennsylvania) "Tax Incentives and the City" Therese McGuire (UCLA) and Teresa Garcia-Mila (Universitat Pompeu Fabra) "Does Gentrification Harm the Poor?" Jacob Vigdor (Duke University) "Corruption in Cities: Graft and Politics in American Cities at the Turn of the Twentieth Century" Rebecca Menes (George Mason University) "Immigrant Children and Urban Schools: Lessons from New York on Segregation, Resources and School Attendance Patterns" Ingrid Gould Ellen, Katherine O'Regan, Amy Ellen Schwartz, and Leanna Stiefel (New York University) William G. Gale is the Arjay and Frances Fearing Miller Chair in Federal Economic Policy in the Economic Studies program at the Brookings Institution. Janet Roterber Pack is professor public policy and management and real estate at the Wharton School, University of Pennsylvania.
CCCTB
Author: Dennis WeberPublisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.