Download or read book Institutionalizing the Process of Tax Reform written by Michael J. McIntyre and published by . This book was released on 1975 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Institutionalising the Process of Tax Reform written by Michael J. MacIntyre and published by . This book was released on 1975 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Download or read book Making Reform Happen Lessons from OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-05-26 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays analyses the reform experiences of the 30 OECD countries in nine major policy domains in order to identify lessons, pitfalls and strategies that may help foster policy reform in the future.
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Download or read book How to Establish a Tax Policy Unit written by Martin Grote and published by International Monetary Fund. This book was released on 2017-10-19 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure—all of which are prerequisites for economic growth and development. However, it is not simply the revenue ratio that matters; the quality of the revenue system is also essential for delivering fair and efficient outcomes. To design a revenue system that fosters sustainable economic and social development and enjoys broad public support, it is essential for tax reform proposals to be carefully assessed, quantitatively analyzed, and openly debated. This requires that decision makers and all stakeholders in the debate have access to the best available facts, data, and independent evidence-based analysis, including about the impact of tax reforms on revenue, the income distribution, and economic performance. The central institutional actor in the decision making process—the executive—is best supported in this process by what is generally called a tax policy unit (TPU). TPUs are tasked to guide and inform the tax policy debate, based on facts, independent data analysis, and multidisciplinary efforts.
Download or read book OECD Sustainable Development Studies Institutionalising Sustainable Development written by OECD and published by OECD Publishing. This book was released on 2007-04-26 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains recommendations for the true “institutionalisation” of sustainable development.
Download or read book How to Establish a Tax Policy Unit written by Martin Grote and published by International Monetary Fund. This book was released on 2019-01-09 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: How to Establish a Tax Policy Unit
Download or read book Institutionalisation beyond the Nation State written by Elaine Fahey and published by Springer. This book was released on 2018-04-26 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume collects papers that explore institutionalisation in contemporary transatlantic relations. Policymakers, lawyers, and political scientists reflect on contemporary understandings of the process as an integration of regimes and orders from an EU perspective. The papers assess whether contemporary transatlantic relations call for a different approach to global governance with a heightened emphasis on institutionalisation. The book explores a diverse range of case studies of interest to a broad readership. In particular, it focuses upon two cutting-edge issues: transatlantic data privacy rules that are emerging after the post-Edward Snowdon / NSA / PRISM revelations; and trade aspects, especially the Transatlantic Trade and Investment Partnership (TTIP) Agreement. The contributors consider these case studies from a variety of perspectives, honing in on the dynamism, method, and high politics of transatlantic relations as they have recently evolved. They critically explore the commonly held assumption that transatlantic relations have historically been considered quasi-institutionalised at best or, at worst, lacking in terms of laws and institutions. Is institutionalisation a useful meeting point for all disciplines? Does it explain regional integration meaningfully across subjects? Can institutionalisation serve to promote accountability and good governance? Contributors across disciplines and subjects address these increasingly challenging and salient questions.
Download or read book Institutionalised Summits in International Governance written by Daniel Odinius and published by Routledge. This book was released on 2021-10-21 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the role of institutionalised summits in international governance, adding a fresh perspective to the controversial debate over the value of institutionalised summits for international governance. It argues that the contribution of these summits to negotiating and implementing international agreements on policy change is ambivalent. Based on an innovative theoretical model the books proposes that states strategically select summits with their specific institutional design for advancing their policy preferences. Developing the route to the summit and the route from the summit as precise causal mechanisms, the author argues that these choices explain the ambivalence of summit involvement. With empirically rich case studies on the Group of 7 (G7) and the European Council, the book provides a rare systematic comparison of different summits. The empirical record shows strikingly similar patterns for the G7 and the European Council, but it also points to variation deserving further attention in the study of summits in different institutional environments. It will be of interest to researchers in International Relations, Global Governance, and European Politics, and those interested in global institutions and decision-making.
Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Download or read book Resource Mobilization in Poor Countries written by Alex Radian and published by Transaction Publishers. This book was released on 1980-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Download or read book The Institutionalisation of Evaluation in Europe written by Reinhard Stockmann and published by Springer Nature. This book was released on 2020-04-10 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the progress of institutionalisation of evaluation in European countries from various perspectives. It describes both prior developments and current states of evaluation in 16 European countries and across the European Union (EU), focussing on three dimensions, namely the political, social and professional systems. These detailed country reports, which have been written by selected researchers and authors from each of the respective countries, lead to a concluding comparison and synthesis. This is the first of four volumes of the compendium The Institutionalisation of Evaluation to be followed by volumes on the Americas, Africa and Australasia. The overall aim is to provide an interdisciplinary audience with cross-country learning to enable them to better understand the institutionalisation of evaluation in different nations, world regions and different sectors.
Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Download or read book Tax Treaty Dispute Resolution written by Rachna Matabudul and published by Kluwer Law International B.V.. This book was released on 2023-11-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus must be achieved. This book offers a potential restructuring of the tax treaty dispute resolution system based on a comparative analysis of the dispute resolution mechanisms under tax treaties, as prescribed in the OECD and UN models, on the one hand, and the UN Law of the Sea Convention (LOSC) on the other. This comparative study is the first of its kind and is premised on certain key geopolitical similarities that underpin the international tax regime (ITR) and the law of the sea regime while taking into consideration the differences in the institutional context of both regimes. The author proposes a new tax treaty dispute resolution system based on the LOSC system for resolving multilateral tax disputes, focusing on the following: mapping of the institutional arrangements that make up the dispute resolution mechanisms to understand how each system works; comparative analysis of the patterns of interaction and outcomes generated across the two dispute resolution systems to identify relevant aspects of the LOSC system that may be adapted in the ITR to improve tax treaty dispute resolution; and analysis of the inclusivity levels across the decision-making structures under each system to identify specific consensus-building techniques that may facilitate the implementation of the new proposed tax treaty dispute resolution system and also enhance international cooperation across the ITR. The proposed restructuring of the tax treaty dispute resolution system expands the existing mutual agreement procedure and forms a comprehensive legal framework that aims to achieve a more effective, predictable and equitable resolution of multilateral tax disputes in the 21st-century ITR by striking a balance between countries’ right to tax sovereignty and the rule of law. Just as the design of the dispute resolution system under the LOSC paved the way for universal consensus of the Convention among almost 160 countries, the author’s new tax treaty dispute resolution system also offers a solid foundation for consensus-building towards a universal treaty in the ITR. Everyone concerned with international tax dispute resolution – whether policymaker, in-house counsel, national tax authority official, judge, tax lawyer or academic – will find the truly valuable analysis here, not elsewhere.
Download or read book Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria written by Ifueko Omoigui Okauru and published by African Books Collective. This book was released on 2012 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. Chapters include tax policy, tax legislation, judicial processes, modernisation, compliance and enforcement, taxpayer services and delivery standard, entenching a strong ethical code, capacity building, asset management, security and safety management, cooperation and collaboration, international involvement, and tax treaty network and transfer pricing.
