Download or read book Footnotes and References for U S Tax Laws and Capital Flight from Latin America written by Charles E. McLure and published by . This book was released on 1988 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tables For Latin America s Intraregional Trade written by and published by . This book was released on 1988 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Tax Laws and Capital Flight from Latin America written by Charles E. McLure and published by . This book was released on 1988 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: The interplay between the tax laws of the United States and those of the countries of Latin America creates inducements for capital flight. Most Latin American countries tax only income originating within their boundaries. If other countries tax income of foreigners originating within their boundaries as heavily, there is no tax advantage to capital flight. Latin American countries thus depend on other countries for the prevention of tax-induced capital flight and the loss of public revenues, investment funds, and equity it implies. Income from a U.S. trade or business conducted by foreigners, including capital gains, is subject to U.S. tax. Capital gains on real estate and dividends are generally taxed, but it may be possible to reduce those taxes substantially. The United States does not tax most other capital gains realized by foreigners. Most interest income paid to foreigners is also exempt from U.S. tax. Thus U.S. tax laws help attract capital from Latin America. A solution to this problem does not seem likely. The United States seems unlikely to reverse its policies. Little is to be gained from adoption of a residence-based approach by Latin American countries. A more radical approach that might be more effective would be a switch to consumption-based direct taxation in which interest income is neither taxed nor allowed as a deduction. This would reduce the attraction of favorable U.S. tax treatment by making equally attractive treatment available at home, but raises troublesome issues of equity, the treatment of foreign investment, and transition.
Download or read book Bibliography of Agriculture written by and published by . This book was released on 1989 with total page 1738 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bibliography of Agriculture with Subject Index written by and published by . This book was released on 1989 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Affairs Information Service Bulletin written by and published by . This book was released on 1988 with total page 1344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book PAIS Bulletin written by and published by . This book was released on 1989 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin of the Public Affairs Information Service written by Public Affairs Information Service and published by . This book was released on 1989 with total page 1348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Flight written by John T. Cuddington and published by . This book was released on 1986 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Political Economy of Taxation in Latin America written by Gustavo Flores-Macias and published by Cambridge University Press. This book was released on 2019-06-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Download or read book Catching Capital written by Peter Dietsch and published by Oxford University Press. This book was released on 2015-07-01 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
Download or read book Unemployment in Latin America and the Caribbean written by Laurence M. Ball and published by International Monetary Fund. This book was released on 2011-11-01 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: JEL Cl This study constructs a new data set on unemployment rates in Latin America and the Caribbean and then explores the determinants of unemployment. We compare different countries, finding that unemployment is influenced by the size of the rural population and that the effects of government regulations are generally weak. We also examine large, persistent increases in unemployment over time, finding that they are caused by contractions in aggregate demand. These demand contractions result from either disinflationary monetary policy or the defense of an exchange - rate peg in the face of capital flight. Our evidence supports hysteresis theories in which short - run changes in unemployment influence the natural rate.
Download or read book Private Wealth and Public Revenue written by Tasha Fairfield and published by Cambridge University Press. This book was released on 2015-03-05 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies sources of power that help business and economic elites influence policy decisions.
Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.
Download or read book NLRB Style Manual written by United States. National Labor Relations Board and published by . This book was released on 2000 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book New Approaches to the Latin American Debt Crisis written by Jeffrey Sachs and published by . This book was released on 1989 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
