Download or read book Taxation in the Proposed European Free Trade Area written by and published by . This book was released on 1958 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in the Proposed European Free Trade Area written by Federation of British Industries and published by . This book was released on 1963 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in the Proposed European Free Trade Trade Area written by and published by . This book was released on 1974 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in the Proposed European Free Trade Area written by Federation of British Industries (Londres). and published by . This book was released on 1957 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in the Proposed European Free Trade Area written by Federation of British Industries and published by . This book was released on 1958 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reforming the US Corporate Tax written by Gary Clyde Hufbauer and published by Peterson Institute for International Economics. This book was released on 2005 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do, the burden is highly uneven. Meanwhile, the richest Americans command income from numerous sources besides corporate dividends. The distortions and inequities are amazing. Under pressure from business lobbies, Congress legislates deductions and exemptions that twist the corporate tax base far from any plausible financial definition; then Congress enacts "targeted" tax credits to carry out ersatz industrial policies. Faced with a tax terrain of mountains and ravines, corporations employ armies of lawyers and accountants to devise avoidance strategies. This book proposes to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the National Retail Sales Tax (NRST) and the Corporate Activity Tax (CAT). To address the issue of regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels.

Download or read book Trade Liberalization and Tax Reform in the Southern Mediterranean Region written by George T. Abed and published by . This book was released on 2006 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union`s Association Agreements with several countries in the Southern Mediterranean Region (SMR) aim to promote deeper economic integration between the SMR and the EU by establishing a free trade area in twelve years. Because a large share of the SMR countries` total imports comes from the EU, the removal of import tariffs could reduce budgetary revenue by the equivalent of 1 percent to 4 percent of individual countries` GDP. This paper proposes tax and tariff reforms that would help generate the needed compensatory revenue and, more important in the long run, reduce the distortionary effects of the tax and tariff systems and underpin higher rates of sustainable growth.

Download or read book Double Taxation Within the European Union written by Alexander Rust and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.

Download or read book Federalism and Free Trade written by Jean Luc Migué and published by London : Institute of Economic Affairs. This book was released on 1993 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Protectionism has become less and less of a viable instrument of intervention by national governments, particularly for member-states of common markets. This Hobart Paper provides a formal framework for analysing the effect on domestic policy choices of constraining the power of national governments to maintain trade barriers, as experienced in GATT-type arrangements, in common-market treaties, and in other free-trade agreements within blocs of trading partners. The author argues that the government of a national economy with free inward and outward movement of factors and goods, has little or no power to engage in purely redistributive policies. The member governments of a common market are in a position approximating that of the government of a small economy, free of trade barriers. Federalism and free trade go hand in hand inasmuch as they both strengthen governments' power to do good, while restricting their power to abuse citizens. The paper attempts to show that the opening of national frontiers to freer movement of goods, services, capital, and people will result in less use of other instruments of intervention in domestic affairs. Less reliance on protectionism by national governments will have an impact similar to reinforcing devolution of power within federal states. Imposing heavier taxes and restrictive regulations on national resources in conditions of free trade leads first to more rapid and more pronounced substitution of foreign for local production. It also causes capital to move out of higher-cost economies. Finally, victims of government abuse may 'vote with their feet' and leave the territory. Freer trade is a first step and a sufficient condition towards the federalisation of the world. However, this competitive federalist model only works if national and local decisions are not superseded by vast central powers covering the same fields within trade blocs or at the supra-national level. As a tool for cartelising national and regional governments, centralisation weakens the ability of citizens to escape unpopular measures by moving their goods or their production factors to more favourable locations and uses.

Download or read book Annual Report of the European Free Trade Association written by European Free Trade Association and published by . This book was released on 1969 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The European Mediterranean Free Trade Agreement with Lebanon written by Joey Raymond Ghaleb and published by . This book was released on 1998 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Model Tax Convention on Income and on Capital 2017 Full Version written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Taxation and Democracy written by Sven Steinmo and published by Yale University Press. This book was released on 1993-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w

Download or read book Europe s Free Trade Area Experiment written by Hugh Corbet and published by Elsevier. This book was released on 2016-06-06 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe's Free Trade Area Experiment

Download or read book Introduction to European Tax Law on Direct Taxation written by Lukasz Adamczyk and published by Linde Verlag GmbH. This book was released on 2024-09-26 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.

Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: