Tax Harmonization in North America
Author : Arthur J. Cockfield
Publisher :
Page : 284 pages
File Size : 34,20 MB
Release : 1996
Category : North America
ISBN :
Author : Arthur J. Cockfield
Publisher :
Page : 284 pages
File Size : 34,20 MB
Release : 1996
Category : North America
ISBN :
Author : European Economic Community. Commission
Publisher :
Page : 216 pages
File Size : 34,59 MB
Release : 1963
Category : Taxation
ISBN :
Unofficial translation of the Neumark Report prepared by Dr. H. Thurston. Report of the Fiscal and Financial Committee on tax harmonization in the Common Market.
Author : Mr.Vito Tanzi
Publisher : International Monetary Fund
Page : 25 pages
File Size : 20,73 MB
Release : 1998-08-01
Category : Business & Economics
ISBN : 1451943016
With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
Author : Vito Tanzi
Publisher : David Rockefeller Center for Latin American Studies
Page : 452 pages
File Size : 46,78 MB
Release : 2008
Category : Business & Economics
ISBN :
In South and Central America, a movement toward further economic integration has begun. In the hope of expediting the process, and to foster a better understanding of the policy actions required, the Inter-American Development Bank studied the impact of trade integration on taxes. This book collects twelve of these studies.
Author : Chris R. Edwards
Publisher : Cato Institute
Page : 267 pages
File Size : 28,64 MB
Release : 2008
Category : Business & Economics
ISBN : 1933995181
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.
Author : Virginia G. Watkin
Publisher :
Page : 546 pages
File Size : 34,38 MB
Release : 1967
Category : Business & Economics
ISBN :
Author : D. Pîrvu
Publisher : Springer
Page : 250 pages
File Size : 17,29 MB
Release : 2012-08-13
Category : Business & Economics
ISBN : 1137000910
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Author : Mario Mansour
Publisher : International Monetary Fund
Page : 41 pages
File Size : 35,43 MB
Release : 2013-07-09
Category : Business & Economics
ISBN : 1484338774
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.
Author : OECD
Publisher : OECD Publishing
Page : 354 pages
File Size : 40,25 MB
Release : 2019-12-05
Category :
ISBN : 9264671595
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.
Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 41,89 MB
Release : 2011-10-20
Category : Business & Economics
ISBN : 0857490427
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "