Taxing Unfair International Trade Practices
Author | : Greyson Bryan |
Publisher | : |
Total Pages | : 408 |
Release | : 1980 |
Genre | : Business & Economics |
ISBN | : |
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Author | : Greyson Bryan |
Publisher | : |
Total Pages | : 408 |
Release | : 1980 |
Genre | : Business & Economics |
ISBN | : |
Author | : Richard Boltuck |
Publisher | : Brookings Institution Press |
Total Pages | : 520 |
Release | : 2010-12-01 |
Genre | : Business & Economics |
ISBN | : 9780815708001 |
With the increasing integration of the major economies of the world, trade frictions have also increased. The Uruguay Round of multilateral trade negotiations, once scheduled for completion in December 1990, has been slowed over the issue of agricultural subsidies. The U.S.-Japanese trade relations have continued to be a source of friction between the two countries. At issue in all these disputes is whether the United States and other countries are playing "fairly" in the international trade arena. The General Agreement on Tariffs and Trade (GATT) outlines a variety of rules designed to ensure fairness. The United States, like other GATT signatories, has enacted statutes designed, for the most part, to be consistent with the GATT requirements. In this book, Richard Boltuck and Robert E. Litan, joined by a team of attorneys and economists with direct experience in "unfair trade" practice investigations, provide the first study of how one of the U.S. governmental agencies charged with implementing the U.S. laws governing unfair trade—the Department of Commerce—has actually discharged its statutory mission. In particular, the book focuses on the antidumping and countervailing duty statutes, provisions allowing the United States to impose offsetting duties on imports that are sold here at prices below those charged by the producers in their home countries that benefit from subsidies provided by foreign governments to encourage exports. Although these provisions may have once been obscure parts of the U.S. trade laws, they have figured importantly in many recent celebrated trade disputes, including those involving the import of foreign-made semiconductors, steel, lumber, screen displays for laptop computers, word processors, and minivan vehicles. All but one of the authors in the volume are highly critical of the procedures used by the Department of Commerce to calculate margins of dumping and export subsidization. Specifically, they find that a
Author | : Allison Christians |
Publisher | : Oxford University Press |
Total Pages | : 209 |
Release | : 2021 |
Genre | : Tax planning |
ISBN | : 0192848674 |
The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
Author | : United States |
Publisher | : |
Total Pages | : 12 |
Release | : 1973 |
Genre | : Restraint of trade |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 82 |
Release | : 1985 |
Genre | : |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade |
Publisher | : |
Total Pages | : 304 |
Release | : 1982 |
Genre | : Commerce |
ISBN | : |
Author | : Douglas A. Irwin |
Publisher | : University of Chicago Press |
Total Pages | : 873 |
Release | : 2017-11-29 |
Genre | : Political Science |
ISBN | : 022639901X |
A Foreign Affairs Best Book of the Year: “Tells the history of American trade policy . . . [A] grand narrative [that] also debunks trade-policy myths.” —Economist Should the United States be open to commerce with other countries, or should it protect domestic industries from foreign competition? This question has been the source of bitter political conflict throughout American history. Such conflict was inevitable, James Madison argued in the Federalist Papers, because trade policy involves clashing economic interests. The struggle between the winners and losers from trade has always been fierce because dollars and jobs are at stake: depending on what policy is chosen, some industries, farmers, and workers will prosper, while others will suffer. Douglas A. Irwin’s Clashing over Commerce is the most authoritative and comprehensive history of US trade policy to date, offering a clear picture of the various economic and political forces that have shaped it. From the start, trade policy divided the nation—first when Thomas Jefferson declared an embargo on all foreign trade and then when South Carolina threatened to secede from the Union over excessive taxes on imports. The Civil War saw a shift toward protectionism, which then came under constant political attack. Then, controversy over the Smoot-Hawley tariff during the Great Depression led to a policy shift toward freer trade, involving trade agreements that eventually produced the World Trade Organization. Irwin makes sense of this turbulent history by showing how different economic interests tend to be grouped geographically, meaning that every proposed policy change found ready champions and opponents in Congress. Deeply researched and rich with insight and detail, Clashing over Commerce provides valuable and enduring insights into US trade policy past and present. “Combines scholarly analysis with a historian’s eye for trends and colorful details . . . readable and illuminating, for the trade expert and for all Americans wanting a deeper understanding of America’s evolving role in the global economy.” —National Review “Magisterial.” —Foreign Affairs
Author | : Catherine A. Brown |
Publisher | : Springer |
Total Pages | : 0 |
Release | : 2018-12-12 |
Genre | : Law |
ISBN | : 9789811351280 |
This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
Author | : Thomas Pogge |
Publisher | : Oxford University Press |
Total Pages | : 383 |
Release | : 2016-02-04 |
Genre | : Business & Economics |
ISBN | : 019103861X |
This book 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 and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author | : Texas |
Publisher | : |
Total Pages | : 0 |
Release | : 1968 |
Genre | : Commercial law |
ISBN | : |