Download or read book Tax coordination in a cross hauling model written by Andreas Haufler and published by . This book was released on 1994 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Coordination in a Cross hauling Model written by Andreas Haufler and published by . This book was released on 1994 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Competition and Tax Coordination when Countries Differ in Size written by S. M. Ravi Kanbur and published by World Bank Publications. This book was released on 1991 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Topics in Public Economics written by David Pines and published by Cambridge University Press. This book was released on 1998 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The evolving modern world is characterized by two opposing trends: integration and segregation. On the one hand, we witness strong forces for segregation on the basis of nationality, ethnicity, religion, and culture in the former Soviet Union, the former Czechoslovakia, the former Yugoslavia, as well as in Northern Ireland, Spain, and Canada. These forces are quite strong and, in some cases, violent. On the other hand, the European Union and NAFTA represent the tendency for integration motivated primarily by economic considerations (such as gains from trade and scale economies). In fact, these opposing trends can be explained by the concepts developed in modern club theory, local public finance, and international trade.
Download or read book Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles written by Ben Lockwood and published by . This book was released on 2000 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in a Global Economy written by Andreas Haufler and published by Cambridge University Press. This book was released on 2001-08-23 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Download or read book The United Nations in Global Tax Coordination written by Nikki J. Teo and published by Cambridge University Press. This book was released on 2023-03-31 with total page 493 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.
Download or read book Contents of Recent Economics Journals written by and published by . This book was released on 1995-12-22 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Revenue Implications of Decarbonising Road Transport Scenarios for Slovenia written by OECD and published by OECD Publishing. This book was released on 2019-05-22 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence.
Download or read book Telematics in the Transport Environment written by Jerzy Mikulski and published by Springer. This book was released on 2012-09-25 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the 12th International Conference on Transport Systems Telematics, TST 2012, held in Katowice-Ustron, Poland, in October 2012. The 48 papers included in this volume were carefully reviewed and selected for inclusion in this book. Transport telematics are the systems using the information and communication technologies in the area of infrastructure and of means of transport and its participants. An intelligent transport covers systems that allow, through the data transmission and analysis, to influence the behaviour of road users and the action of technical elements in means of transport or along the traffic route. Intelligent transport systems - in accordance with the European Directive - are used for the transport management informatisation. The research shows that the use of telematics can significantly increase the efficiency of the transport system, the road safety and the environmental protection. This book provides an overview of solutions being developed in the field of intelligent transportation systems, and includes theoretical and case studies in the countries of conference participants.
Download or read book Methods and Models in Transport and Telecommunications written by Aura Reggiani and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: One aspect of the new economy is a transition to a networked society, and the emergence of a highly interconnected, interdependent and complex system of networks to move people, goods and information. An example of this is the in creasing reliance of networked systems (e. g. , air transportation networks, electric power grid, maritime transport, etc. ) on telecommunications and information in frastructure. Many of the networks that evolved today have an added complexity in that they have both a spatial structure – i. e. , they are located in physical space but also an a spatial dimension brought on largely by their dependence on infor mation technology. They are also often just one component of a larger system of geographically integrated and overlapping networks operating at different spatial levels. An understanding of these complexities is imperative for the design of plans and policies that can be used to optimize the efficiency, performance and safety of transportation, telecommunications and other networked systems. In one sense, technological advances along with economic forces that encourage the clustering of activities in space to reduce transaction costs have led to more efficient network structures. At the same time the very properties that make these networks more ef ficient have also put them at a greater risk for becoming disconnected or signifi cantly disruptedwh en super connected nodes are removed either intentionally or through a targeted attack.
Download or read book Applied International Trade Analysis written by Harry Bowen and published by University of Michigan Press. This book was released on 1998 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt: An international trade text that integrates theoretical and applied methods
Download or read book Tax Coordination Tax Competition and Revenue Mobilization in the West African Economic and Monetary Union written by Mario Mansour and published by International Monetary Fund. This book was released on 2013-07-09 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Download or read book Integrated Approach to Trade and Transport Facilitation written by Asian Development Bank and published by Asian Development Bank. This book was released on 2022-12-01 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: To promote smoother flows of goods across borders while reducing trade costs, this report explores an integrated approach to facilitating trade and transport across Asia and the Pacific, for better engagement in value chains. The report examines the current state of trade and transport facilitation, analyzes gaps in the available guidance, and provides strategic recommendations. It includes a framework for the assessment of trade readiness at national and subnational levels and illustrates its implementation through case studies of Cambodia and Thailand. The report aims to help governments boost the region's recovery from COVID-19 disruption by making cross-border trading and transport arrangements more efficient and more sustainable, inclusive, and equitable.
Download or read book Tax Law and Development written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Download or read book Tax Co ordination in the EU written by Ben Patterson and published by . This book was released on 2002 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Integration in Energy and Transport written by Alexandros Petersen and published by Rowman & Littlefield. This book was released on 2016-06-16 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: The South Caucasus has established itself as a corridor for transporting energy from Azerbaijan to Georgia, Turkey, and on to Europe, symbolized by the Baku-Tbilisi-Ceyhan oil pipeline. This new infrastructure has created an east-west “Eurasian bridge” in which transnational extra-regional actors, especially the European Union and international financial institutions, have played a critical role. This book offers an original exploration of integration in the energy and transport sectors amongst Azerbaijan, Georgia, and Turkey, and the capacity of this to fundamentally change relations between these countries. In the period studied, from the mid-1990s to 2008, integration in energy and transport did not result in broader political, security, and sociocultural integration in any significant way. The author sets his analysis in a theoretical framework, drawing on theories of integration, but also grounds it in the detailed, empirical knowledge that is the measure of true expertise.
