Perspectives on Tax Design and Tax Reform
Author : G. Thimmaiah
Publisher : APH Publishing
Page : 256 pages
File Size : 19,11 MB
Release : 1984
Category : Taxation
ISBN :
Author : G. Thimmaiah
Publisher : APH Publishing
Page : 256 pages
File Size : 19,11 MB
Release : 1984
Category : Taxation
ISBN :
Author : Iris Claus
Publisher : Edward Elgar Publishing
Page : 341 pages
File Size : 15,20 MB
Release : 2010-01-01
Category : Business & Economics
ISBN : 1849804990
This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Author : Michael J. Boskin
Publisher :
Page : 74 pages
File Size : 10,52 MB
Release : 1987
Category : Tax incidence
ISBN :
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 22,39 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 :
Publisher :
Page : 0 pages
File Size : 44,1 MB
Release : 2004
Category :
ISBN :
Author : Bruce Bartlett
Publisher : Simon and Schuster
Page : 354 pages
File Size : 23,17 MB
Release : 2012-01-24
Category : Business & Economics
ISBN : 1451646267
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
Author : Richard E. Wagner
Publisher : Greenwood
Page : 346 pages
File Size : 12,87 MB
Release : 1974
Category : Business & Economics
ISBN :
Case studies on different topics: examination of place of transfer taxation in the US revenue system; loopholes in the federal income tax arising from exemptions, exclusions, deductions and credits; discussion of the effects of introduction of value added tax and description and analysis of the actual working of the VAT in the EEC.
Author : Simon James
Publisher : Taylor & Francis US
Page : 514 pages
File Size : 10,20 MB
Release : 2002
Category : Business & Economics
ISBN : 9780415188043
Author :
Publisher : DIANE Publishing
Page : 77 pages
File Size : 17,67 MB
Release : 2005
Category :
ISBN : 1428934391
Author : Richard E. Wagner
Publisher :
Page : 0 pages
File Size : 19,25 MB
Release : 1974
Category : Income tax
ISBN :