Tax Competition and Tax Coordination when Countries Differ in Size
Author : S. M. Ravi Kanbur
Publisher : World Bank Publications
Page : 43 pages
File Size : 30,17 MB
Release : 1991
Category : Impuestos
ISBN :
Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union
Author : Mario Mansour
Publisher : International Monetary Fund
Page : 41 pages
File Size : 12,63 MB
Release : 2013-07-09
Category : Business & Economics
ISBN : 1484338774
Book Description
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
International Tax Competition
Author : Rajiv Biswas
Publisher : Commonwealth Secretariat
Page : 332 pages
File Size : 30,27 MB
Release : 2002
Category : Business & Economics
ISBN : 9780850926880
Book Description
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.
Taxation in a Global Economy
Author : Andreas Haufler
Publisher : Cambridge University Press
Page : 354 pages
File Size : 38,30 MB
Release : 2001-08-23
Category : Business & Economics
ISBN : 0521782767
Book Description
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Global Tax Revolution
Author : Chris R. Edwards
Publisher : Cato Institute
Page : 267 pages
File Size : 20,95 MB
Release : 2008
Category : Business & Economics
ISBN : 1933995181
Book Description
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.
Global Tax Fairness
Author : Thomas Pogge
Publisher : Oxford University Press
Page : 383 pages
File Size : 21,71 MB
Release : 2016-02-04
Category : Business & Economics
ISBN : 019103861X
Book Description
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.
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Author : Sebastian Beer
Publisher : International Monetary Fund
Page : 45 pages
File Size : 42,41 MB
Release : 2018-07-23
Category : Business & Economics
ISBN : 148436399X
Book Description
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Revenue Mobilization in Developing Countries
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 31,46 MB
Release : 2011-08-03
Category : Business & Economics
ISBN : 1498339247
Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Economic Disturbances and Equilibrium in an Integrated Global Economy
Author : Victor A. Canto
Publisher : Academic Press
Page : 448 pages
File Size : 23,18 MB
Release : 2018-04-19
Category : Business & Economics
ISBN : 0128139943
Book Description
Economic Disturbances and Equilibrium in an Integrated Global Economy: Investment Insights and Policy Analysis helps readers develop a framework for analyzing economic events and make better, more consistent decisions. Victor Canto presents the theoretical building blocks that make up the overall framework, then expands the framework to tackle more complex problems, applying additional considerations to actual policy or investment issues. Drawing upon the most recent trends in monetary policy and international economics, the book offers sustained direct engagement with the main research question and makes innovative use of the simple concepts of supply and demand to illuminate modern finance literature. The book succeeds by highlighting the often-forgotten interconnectedness of different economic processes. How do we respond to a change in policy or an economic shock? Are all the expected changes to the general equilibrium consistent with each other? - Helps readers build an intellectual framework that enables them to interpret articles in the financial press and policy decisions in a logical and consistent manner - Differs from other books by eschewing partial equilibria analyses and instead providing a general equilibrium perspective useful for investors and policy makers - Provides supporting data on a freely-accessible website so readers can test and replicate results
Handbook of Public Economics
Author : Martin Feldstein
Publisher : Elsevier
Page : 744 pages
File Size : 38,52 MB
Release : 2002-01-25
Category : Business & Economics
ISBN : 0080544193
Book Description
The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.
