International Tax Competition PDF Download
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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 | : 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 | : Peter Dietsch |
Publisher | : Oxford University Press |
Total Pages | : 279 |
Release | : 2015-07-01 |
Genre | : Philosophy |
ISBN | : 0190251522 |
Download Catching Capital Book in PDF, ePub and Kindle
Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
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.
Author | : Ruud A. de Mooij |
Publisher | : International Monetary Fund |
Total Pages | : 388 |
Release | : 2021-02-26 |
Genre | : Business & Economics |
ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, ePub and Kindle
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 | : Tsilly Dagan |
Publisher | : Cambridge University Press |
Total Pages | : 263 |
Release | : 2018 |
Genre | : Business & Economics |
ISBN | : 1107112109 |
Download International Tax Policy Book in PDF, ePub and Kindle
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Author | : Jacob A. Frenkel |
Publisher | : MIT Press |
Total Pages | : 268 |
Release | : 1991 |
Genre | : Business & Economics |
ISBN | : 9780262061438 |
Download International Taxation in an Integrated World Book in PDF, ePub and Kindle
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 | : Chukwudumogu, Chidozie G. |
Publisher | : Edward Elgar Publishing |
Total Pages | : 240 |
Release | : 2021-12-10 |
Genre | : Law |
ISBN | : 1802200355 |
Download The Regulation of Tax Competition Book in PDF, ePub and Kindle
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.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 31 |
Release | : 2001-04-02 |
Genre | : |
ISBN | : 9264184546 |
Download Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices Book in PDF, ePub and Kindle
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Author | : Richard Teather |
Publisher | : |
Total Pages | : 184 |
Release | : 2005 |
Genre | : Competition |
ISBN | : |
Download The Benefits of Tax Competition Book in PDF, ePub and Kindle
Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious. It also outlines the threats to tax competition from the EU and OECD, and proposes ways in which the UK government should respond to those threats.