Perspectives on Tax Design and Tax Reform
Author | : G. Thimmaiah |
Publisher | : APH Publishing |
Total Pages | : 256 |
Release | : 1984 |
Genre | : Taxation |
ISBN | : |
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Author | : G. Thimmaiah |
Publisher | : APH Publishing |
Total Pages | : 256 |
Release | : 1984 |
Genre | : Taxation |
ISBN | : |
Author | : Iris Claus |
Publisher | : Edward Elgar Publishing |
Total Pages | : 341 |
Release | : 2010-01-01 |
Genre | : Business & Economics |
ISBN | : 1849804990 |
This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Author | : Michael J. Boskin |
Publisher | : |
Total Pages | : 74 |
Release | : 1987 |
Genre | : Tax incidence |
ISBN | : |
Author | : Ruud A. de Mooij |
Publisher | : International Monetary Fund |
Total Pages | : 388 |
Release | : 2021-02-26 |
Genre | : Business & Economics |
ISBN | : 1513511777 |
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 | : |
Publisher | : |
Total Pages | : 0 |
Release | : 2004 |
Genre | : |
ISBN | : |
Author | : Richard E. Wagner |
Publisher | : Greenwood |
Total Pages | : 346 |
Release | : 1974 |
Genre | : Business & Economics |
ISBN | : |
Case studies on different topics: examination of place of transfer taxation in the US revenue system; loopholes in the federal income tax arising from exemptions, exclusions, deductions and credits; discussion of the effects of introduction of value added tax and description and analysis of the actual working of the VAT in the EEC.
Author | : Simon James |
Publisher | : Taylor & Francis US |
Total Pages | : 514 |
Release | : 2002 |
Genre | : Business & Economics |
ISBN | : 9780415188043 |
Author | : C.D. Howe Institute |
Publisher | : |
Total Pages | : 122 |
Release | : 1988 |
Genre | : Business & Economics |
ISBN | : |
The urgency to undertake reform has increased over the past decade, as most major industrialized countries embarked on reforms that lowered individual and corporate tax rates, broadened tax bases, and increased emphasis on sales or value-added taxes. The White paper proposes these basic reforms and this document reviews the tax reforms' impact on individuals, and on business. Also reviews the possible effects on Canada's tax competitiveness with the US, the impact on government finances, and sales tax reform.
Author | : Richard E. Wagner |
Publisher | : |
Total Pages | : 0 |
Release | : 1974 |
Genre | : Income tax |
ISBN | : |
Author | : Mr.Parthasarathi Shome |
Publisher | : International Monetary Fund |
Total Pages | : 34 |
Release | : 1992-06-01 |
Genre | : Business & Economics |
ISBN | : 1451846266 |
Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.