Author : OECD
Publisher : OECD Publishing
Page : 31 pages
File Size : 50,99 MB
Release : 2001-04-02
Category :
ISBN : 9264184546
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Author : Rajiv Biswas
Publisher : Commonwealth Secretariat
Page : 332 pages
File Size : 14,67 MB
Release : 2002
Category : Business & Economics
ISBN : 9780850926880
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.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 39,31 MB
Release : 1998-05-19
Category :
ISBN : 9264162941
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author : OECD
Publisher : OECD Publishing
Page : 651 pages
File Size : 38,99 MB
Release : 2021-04-29
Category :
ISBN : 9264438181
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author : Peter Dietsch
Publisher : ECPR Press
Page : 405 pages
File Size : 12,46 MB
Release : 2016-01-01
Category : Political Science
ISBN : 1785521659
Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the Double Irish and other tax avoidance strategies… governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg)... the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.
Author : O. Worth
Publisher : Springer
Page : 277 pages
File Size : 20,60 MB
Release : 2009-08-14
Category : Political Science
ISBN : 0230245161
This collection re-examines and re-assesses the role of the semi-periphery in world politics and argues that the processes of globalization have led us to widen our understanding of the semi-periphery, through a range of case studies as well as theoretical chapters.
Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 22,94 MB
Release : 2015-10-05
Category :
ISBN : 9264241191
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.
Author : Erdo?du, M. Mustafa
Publisher : IGI Global
Page : 652 pages
File Size : 13,56 MB
Release : 2016-05-03
Category : Business & Economics
ISBN : 1522500545
Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.
Author : Andrew P. Morriss
Publisher : Government Institutes
Page : 210 pages
File Size : 34,76 MB
Release : 2010-06-16
Category : Business & Economics
ISBN : 0844743399
In Offshore Financial Centers and Regulatory Competition, a group of leading international law and finance experts argues that offshore jurisdictions have become key players in corporate finance and captive insurance markets.
Author : James Alm
Publisher : Springer Science & Business Media
Page : 498 pages
File Size : 29,96 MB
Release : 2005-11-29
Category : Business & Economics
ISBN : 9780387299129
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
