Perspectives on Tax Design and Tax Reform
Author : G. Thimmaiah
Publisher : APH Publishing
Page : 256 pages
File Size : 48,23 MB
Release : 1984
Category : Taxation
ISBN :
Author : G. Thimmaiah
Publisher : APH Publishing
Page : 256 pages
File Size : 48,23 MB
Release : 1984
Category : Taxation
ISBN :
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 10,3 MB
Release : 2021-02-26
Category : 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 : Michael J. Boskin
Publisher :
Page : 74 pages
File Size : 23,83 MB
Release : 1987
Category : Tax incidence
ISBN :
Author :
Publisher : DIANE Publishing
Page : 77 pages
File Size : 19,63 MB
Release : 2005
Category :
ISBN : 1428934391
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 24,39 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : Yariv Brauner
Publisher : Kluwer Law International B.V.
Page : 355 pages
File Size : 43,71 MB
Release : 2012-03-01
Category : Law
ISBN : 9041141987
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Author : John G. Head
Publisher : Kluwer Law International B.V.
Page : 578 pages
File Size : 18,81 MB
Release : 2009-01-01
Category : Law
ISBN : 9041128298
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Author :
Publisher :
Page : 0 pages
File Size : 30,3 MB
Release : 2004
Category :
ISBN :
Author : Richard E. Wagner
Publisher :
Page : 0 pages
File Size : 40,44 MB
Release : 1974
Category : Income tax
ISBN :
Author : Stuart Adam
Publisher : Oxford University Press
Page : 552 pages
File Size : 11,11 MB
Release : 2011-09
Category : Business & Economics
ISBN : 0199553742
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.