Download or read book Searching for the Inclusive Tax Grail written by and published by . This book was released on 2015 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix. In particular, it examines whether this can be carried out in a way that would neither undermine income distribution nor depress government revenue. Simulations using the ESRI tax-benefit model, SWITCH, suggest it is possible to achieve such a broadly revenue-neutral tax shift in a non-regressive way, while lowering marginal tax rates for most taxpayers. In particular, reductions in the Universal Social Charge would reduce marginal and average tax rates and have a positive impact for the income of most households. This could be funded by shifting the tax base toward residential properties, though this might have an adverse effect on income distribution, due to Ireland's high rates of home ownership throughout the income distribution. The analysis shows that low income groups could be protected through the careful introduction of income-related supports, with revenue losses recovered through a more progressive property tax rate structure. Overall, the simulations show that a shift from labour to property tax can be pro-growth and pro-employment, without equity losses. The paper therefore suggests that tax reform can be inclusive.
Download or read book Searching for the inclusive growth tax grail written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Tax Policy Studies Housing Taxation in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2022-07-21 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.
Download or read book OECD Studies on SMEs and Entrepreneurship SME and Entrepreneurship Policy in Ireland written by OECD and published by OECD Publishing. This book was released on 2019-10-31 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the findings of an OECD review of SME and entrepreneurship policy in Ireland. It assesses the challenges for SME and entrepreneurship development and offers recommendations for future policy.
Download or read book OECD Fiscal Federalism Studies Making Property Tax Reform Happen in China A Review of Property Tax Design and Reform Experiences in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2021-11-30 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis.
Download or read book In Search of the Holy Grail written by Stephan Klasen and published by . This book was released on 2004 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Grail Alchemy written by Mara Freeman and published by Simon and Schuster. This book was released on 2014-01-24 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: An experiential guide to the spiritual path of the Holy Grail • Traces the evolution of the Holy Grail from the sacred vessel of the Celtic goddess to the Cup of Christ and how it represents the longing for the divine feminine • Provides exercises, meditations, and rituals to connect you with the powers of the Cauldron of Rebirth, the Chalice of Healing, the Sword of Light, and the Holy Grail • Explains how attaining the Grail brings full consciousness of the soul and Divine influence for the healing of self and others The primary myth of Western culture, the quest for the Holy Grail persists through the centuries like a recurring dream, embodying the longing for the divine feminine suppressed for more than two thousand years. The Holy Grail emerged not only as a symbol of the feminine but also as a symbol of the soul, for hidden within the sacred Grail legends lies an initiatory path that leads to the highest realms of consciousness and spiritual illumination. By working with the symbols of the Grail tradition we can gaze into our own hidden depths and heal the separation between masculine and feminine, Spirit and Matter, and Heaven and Earth. Mara Freeman traces the evolution of the Grail from the sacred vessel of the Celtic goddess to the Cup of Christ, revealing a spiritual path rooted in the mysteries of the Goddess, the Grail, and the Sword. She explains how the Sword has dominated over the Goddess and the Grail for far too long, leading to a spiritual wasteland as foretold in the Grail stories. She provides a practical workbook of exercises, visualizations, and magical rituals to restore the power of the divine feminine through spiritually transformative experiences with the Cauldron of Rebirth, the Chalice of Healing, the Sword of Light, and the Holy Grail itself. Drawing on folk traditions and medieval Arthurian romances as well as alchemy and the wisdom of the mystics of Glastonbury, Freeman reveals the ancient Celtic teachings of the Western Mystery tradition. She shows that attaining the Grail involves achieving full consciousness of the soul. Then, as a Grail-bearer, you can bring the light of the Grail into the world for the healing of self and others.
Download or read book The Search light written by and published by . This book was released on 1905 with total page 1606 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swords at Sunset written by Michael Bradley and published by Manor House Publishing Incorporated. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "... an astonishing work of speculative non-fiction." - from the Foreword by John Robert Colombo "... a Grail tale to beat them all." - Mike Strobel, The Toronto Sun Swords at Sunset is Michael Bradley's bestselling non-fiction exploration of Holy Grail adventurers in North America from 1398 to 1571 (the author's research skills were also put to good use in the movie The Da Vinci Code). Bradley draws on evidence in The Book of Mormon and recently discovered artefacts from Lake Memphremagog and Niagara region to offer a convincing argument that communities of Grail refugees - who had fled the Inquisition in Europe - were established in Niagara and Vermont before being defeated by Native tribes in 1571. Swords at Sunset also examines the origins of man and the concept of the Holy Grail, offering a new and different perspective of the Western religious history that has shaped so much of the entire world's history. The book presents a thought-provoking interpretation that will astonish and intrigue.
Download or read book A New Tax Structure for the United States written by Donald Harvey Skadden and published by Bobbs-Merrill. This book was released on 1978 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Employment Outlook 2022 Building Back More Inclusive Labour Markets written by OECD and published by OECD Publishing. This book was released on 2022-09-09 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Two years into the pandemic, economic activity has recovered faster than expected. However, the labour market recovery is still uneven across sectors and is threatened by the economic fallout from Russia’s aggression against Ukraine, which has generated the fastest growing humanitarian crisis in Europe since World War II, sending shockwaves throughout the world economy. The 2022 edition of the OECD Employment Outlook reviews the key labour market and social challenges for a more inclusive post-COVID‐19 recovery.
Download or read book Political Economy of Fairness written by Edward E. Zajac and published by MIT Press. This book was released on 1995 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work questions how governments should balance the aims of justice and economic efficiency when intervening in the economy. It covers the main advances of fairness theory and reviews the experimental work of economists as well as the more standard approaches of moral philosophers.
Download or read book Trump and the Protestant Reaction to Make America Great Again written by Matthew Rowley and published by Routledge. This book was released on 2020-11-01 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how polarised interpretations of America’s past influence the present and vice versa. A focus on competing Protestant reactions to President Trump’s ‘Make America Great Again’ slogan evidences a fundamental divide over how America should remember historical racism, sexism and exploitation. Additionally, these Protestants disagree over how the past influences present injustice and equality. The 2020 killing of George Floyd forced these rival histories into the open. Rowley proposes that recovering a complex view of the past, confessing the bad and embracing the good, might help Americans have a shared memory that can bridge polarisation and work to secure justice and equality. An accessible and timely book, this is essential reading for those concerned with the vexed relationship of religion and politics in the United States, including students and scholars in the fields of Protestantism, history, political science, religious studies and sociology.
Download or read book Inclusive Green Growth written by World Bank and published by World Bank Publications. This book was released on 2012-05-01 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inclusive Green Growth: The Pathway to Sustainable Development makes the case that greening growth is necessary, efficient, and affordable. Yet spurring growth without ensuring equity will thwart efforts to reduce poverty and improve access to health, education, and infrastructure services.
Download or read book Search light written by and published by . This book was released on 1905 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Top Companies written by and published by . This book was released on 1992 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention written by David Orzechowski-Zölzer and published by Kluwer Law International B.V.. This book was released on 2024-05-21 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although rules on the allocation of taxing rights for fees for technical services have been provided for in bilateral tax treaties by African, Asian, and South American countries for decades, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States. Consequently, from a cross-border perspective, the interpretation of Article 12A is of great importance for both taxpayers and tax authorities. This book presents the first comprehensive analysis of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and other allocation rules of the UN Model. The book’s analysis focuses on the interpretation of the concept of technical services by examining the historical evolution of Article 12 of the OECD and UN Models and the systematic context in which it is embedded. Aspects of this analysis examined include the following: the base-erosion principle as justification for establishing source taxing rights without the physical presence of the service provider in the state in which fees for technical services arise; whether the term ‘technical’ is sufficiently defined in the Commentaries to the UN Model or whether it shall be ascribed a different meaning to increase legal certainty for tax authorities and taxpayers; relevance of the OECD Model and its Commentaries as the basis for the UN Model and its Commentaries; rules of precedence concerning the application of Article 12A in relation to the other allocation rules of the UN Model; the connection between royalties and fees for technical services; application of Article 12A UN Model to challenges arising from the digitalized economy; and the allocation of taxing rights for fees for technical services rendered in a third state. Tax treaties of selected African countries are examined, as these countries were the earliest adopters of the concept of fees for technical services into their tax treaty network. The book also provides an overview of literature and jurisprudence on country practices in Brazil, India, and other countries, as well as relevant documents of international organizations. This book provides practitioners, government officials, and academics with a deep understanding of the interpretation and application of Article 12A UN Model. It will prove of great value in preparing for tax treaty negotiations and also in informing and advising enterprises that intend to conduct business in developing countries through the provision of specialized services.
