Author : OECD
Publisher : OECD Publishing
Page : 47 pages
File Size : 12,43 MB
Release : 2001-10-05
Category :
ISBN : 9264034781
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
Author : World Bank Publications
Publisher : World Bank Publications
Page : 391 pages
File Size : 46,59 MB
Release : 2014-10-02
Category : Business & Economics
ISBN : 1464802297
This Toolkit provides an overall framework with practical tools and information to help policymakers design and implement corporate governance reforms for state-owned enterprises. It concludes with guidance on managing the reform process, in particular how to prioritize and sequence reforms, build capacity, and engage with stakeholders.
Author : Brigitte Unger
Publisher : Oxford University Press
Page : 369 pages
File Size : 25,39 MB
Release : 2021
Category : Business & Economics
ISBN : 0198854722
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.
Author : Sol Picciotto
Publisher : Praeger
Page : 424 pages
File Size : 27,84 MB
Release : 1992-03-02
Category : Business & Economics
ISBN :
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Author : Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 236 pages
File Size : 34,50 MB
Release : 2005
Category : Business & Economics
ISBN :
This publication gives a comparative review of corporate governance practices in relation to state-owned enterprises in OECD countries, including scale and organisation, board composition and functions, relationships with non-state shareholders, the role of stakeholders transparency and disclosure.
Author :
Publisher : World Bank Publications
Page : 220 pages
File Size : 13,3 MB
Release : 2009
Category : Africa, North
ISBN : 0821377779
China and India's spectacular economic rise over the last two decades has accelerated their trade and investment flows with the Middle East and North Africa (MENA), particularly with the oil-producing countries. And while these flows are still small, China and India's presence in the region is on the rise. This report focuses on the following questions: what have been evolution and the impact of MENA's trade and investment relations with China and India? what actions can be taken to maximize the benefits from these relations and to enhance MENA's international integration? The main findings indicate that the region as a whole has benefited from the rise of China and India in terms of better terms of trade, significant increases in oil and gas exports, and cheaper imports. However, producers of industrial goods have been negatively-and in a few cases severely-affected by competition with the two Asian countries in both third and domestic markets. While China and India are investing more in MENA, they are contributing very little to job creation or to the transfer and diffusion of technology. Faster growth in the two Asian countries-and the associated higher demand for energy-will increase revenues from oil and the difficult choices associated with their management. For the labor-abundant, non oil-producing countries, competition with China and India will increase. But the lack of competitive manufacturing industries and services, the insufficient attention given in the past to building technological capabilities and promoting openness and entrepreneurship are constraining their ability to respond to competition. They need to accelerate productivity to tackle unemployment, especially among youth. This may require the broader institutional changes seen in China and India-suggesting the importance of a pragmatic reform agenda that can accelerate productivity, trade, and investment in the region.
Author : Wenke Apt
Publisher : Springer Science & Business Media
Page : 231 pages
File Size : 10,84 MB
Release : 2013-12-04
Category : Social Science
ISBN : 9400769644
Military recruitment will become more difficult in times of demographic aging. The question arises whether demographic change will constrain the capacity of aging states like Germany to conduct foreign policy and pursue their national security interests. Since contemporary military operations still display a strong human element, particular scrutiny is given to the empirical analysis of the determinants of military propensity and military service among youth. An additional human capital projection until 2030 illustrates how the decline in the youth population will interact with trends in educational attainment and adolescent health to further complicate military recruitment in the future. A concluding review of recruiting practices in other NATO countries provides insight in best-practice policy options to reduce the military’s sensitivity to demographic change. Following this approach, the book gives prominence to a topic that has thus far been under-represented in the greater discussion of demographic change today, namely the demographic impact on international affairs and strategic calculations.
Author : Mercedes Mateo Díaz
Publisher : World Bank Publications
Page : 271 pages
File Size : 47,25 MB
Release : 2016-10-19
Category : Business & Economics
ISBN : 1464809038
Investments in education across countries in Latin America and the Caribbean have transformed the lives of millions of girls and the prospects of their families and societies. Unleashing the full economic potential of women is nevertheless still a curtailed issue in the region: just about half of women are unable to participate in paid work. The majority of the population out of the labor market is women between the ages of 24 and 45. This is the largest share of the available pool of unused human capital countries have, and where mothers of young children are concentrated. This book argues that more and better childcare constitutes a fundamental policy option to improve female outcomes in the labor market, but countries need to pay particular attention to the design and features of such services. First-rate educational programs will be useless if children are not enrolled or do not attend formal education centers. A large program expansion will be wasted if parents cannot enroll their children because they are unable to reach the center, don’t trust its quality, if the program is too expensive, or if work and care schedules are not compatible. Through an integrated framework applied to each country and an overview of the existing evidence, this book addresses the why and what questions about policy relevant instruments to achieve female labor participation. Parts I and II of the book lay out the motivation for Latin-American and Caribbean countries to act depicting their current situation both in terms of women’s labor participation and the use and provision of childcare services. Moreover, this book tackles the how question contributing to the incipient evidence about factors affecting the take-up of programs and demand for childcare services and other informal care arrangements. Part III of the book explores how to improve services and implement more and better formal, center-based care arrangements for young children. It looks at international benchmarks, discusses different experiences and proposes specific actions to solve potential inequalities in access to childcare.
Author : Mario I. Blejer
Publisher : Springer Science & Business Media
Page : 501 pages
File Size : 40,86 MB
Release : 2007-08-23
Category : Business & Economics
ISBN : 0585313466
Integrating transition economies into the global commercial and trade market system is a prolonged and risky process. This book is a collection of studies dealing with the different issues related to the liberalization of external relations in economies moving from a socialist to a market-based system The focus is on external sector developments, and the topics deal with balance of payments conditions, exchange rate policies and regimes, international competitiveness, international capital flows, trade, and other matters related to the integration of transition economies into the world economy. An understanding of the principles involved and of the experiences of both transition and advanced economies during this process is crucial to ensure its ultimate success. Written by internationally recognized scholars, the chapters cover these issues in a systematic manner. The first section treats current account developments, capital flows, and exchange rate policies in transition countries, the second section deals with specific issues related to international trade, and the final section consists of six specific country experiences. In this final section, a chapter dealing with the Russian Federation discusses the collapse of the ruble in August 1998.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 25,43 MB
Release : 2016
Category : Elementary education of adults
ISBN : 9789264258044
Chapter 1. Overview: Why skills matter Chapter 2. Adults' pro ciency in key information-processing skills Chapter 3. The socio-demographic distribution of key information-processing skills Chapter 4. How skills are used in the workplace Chapter 5. The outcomes of investment in skills
