Globalization Tax Competition And The Future Of Tax System PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Globalization Tax Competition And The Future Of Tax System PDF full book. Access full book title Globalization Tax Competition And The Future Of Tax System.
Author | : Mr.Vito Tanzi |
Publisher | : International Monetary Fund |
Total Pages | : 21 |
Release | : 1996-12-01 |
Genre | : Business & Economics |
ISBN | : 1451928289 |
Download Globalization, Tax Competition and the Future of Tax Systems Book in PDF, ePub and Kindle
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.
Author | : Vito Tanzi |
Publisher | : |
Total Pages | : 0 |
Release | : 1996 |
Genre | : |
ISBN | : |
Download Globalization Tax Competition and the Future of Tax System Book in PDF, ePub and Kindle
Author | : Chris R. Edwards |
Publisher | : Cato Institute |
Total Pages | : 267 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 1933995181 |
Download Global Tax Revolution Book in PDF, ePub and Kindle
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Author | : Rajiv Biswas |
Publisher | : Commonwealth Secretariat |
Total Pages | : 332 |
Release | : 2002 |
Genre | : Business & Economics |
ISBN | : 9780850926880 |
Download International Tax Competition Book in PDF, ePub and Kindle
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Author | : Brigitte Alepin |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 301 |
Release | : 2021-11-25 |
Genre | : Law |
ISBN | : 9403537604 |
Download Coordination and Cooperation Book in PDF, ePub and Kindle
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Author | : Thomas Pogge |
Publisher | : Oxford University Press |
Total Pages | : 383 |
Release | : 2016 |
Genre | : Business & Economics |
ISBN | : 0198725353 |
Download Global Tax Fairness Book in PDF, ePub and Kindle
This book is on tax justice and why it is important for peace, human rights, and a more sustainable future. It addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just andequitable global system to prevail.
Author | : James Alm |
Publisher | : Springer Science & Business Media |
Total Pages | : 498 |
Release | : 2005-11-29 |
Genre | : Business & Economics |
ISBN | : 9780387299129 |
Download The Challenges of Tax Reform in a Global Economy Book in PDF, ePub and Kindle
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.
Author | : Mr.Manmohan S. Kumar |
Publisher | : International Monetary Fund |
Total Pages | : 49 |
Release | : 2012-10-26 |
Genre | : Business & Economics |
ISBN | : 158906528X |
Download Globalization and Corporate Taxation Book in PDF, ePub and Kindle
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 | : Assaf Razin |
Publisher | : University of Chicago Press |
Total Pages | : 456 |
Release | : 2008-04-15 |
Genre | : Business & Economics |
ISBN | : 0226705889 |
Download Taxation in the Global Economy Book in PDF, ePub and Kindle
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 | : Brigitte Alepin |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 208 |
Release | : 2016-04-24 |
Genre | : Law |
ISBN | : 9041194614 |
Download Winning the Tax Wars Book in PDF, ePub and Kindle
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.