Download or read book Taxes and Taxation Trends written by Jolanta Iwin-Garzyńska and published by BoD – Books on Demand. This book was released on 2018-04-20 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.
Download or read book Consumption Tax Trends 2020 VAT GST and Excise Rates Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Download or read book Tax Reform written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2010 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxes and Tax Trends written by Katherine Amelia Frederic and published by . This book was released on 1934 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation Trends in the European Union written by Eurostat and published by . This book was released on 2007 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2005 period and are presented both as a percentage of GDP and as a percentage of total taxation.
Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2014 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.
Download or read book Trends in Federal Tax Revenues and Rates written by Douglas W. Elmendorf and published by DIANE Publishing. This book was released on 2011-05 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses revenues collected by the federal government, how taxes affect economic activity, and the tax burden and who bears it. Charts and tables. This is a print on demand edition of an important, hard-to-find publication.
Download or read book Taxation in Latin America written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1999-02-01 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
Download or read book Erosion of the Property Tax Base written by Nancy Y. Augustine and published by . This book was released on 2009 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increased reliance on residential property to generate tax revenue and soaring property values in many parts of the country have placed pressure on local officials to respond to concerns about higher property taxes. The result has been erosion of the property tax base through a variety of policies designed to relieve residential property tax burdens through exemptions or abatements. The chapters in this book provide analyses of recent property tax trends, examine several responses to the increasing importance of residential property, estimate the extent of property tax base erosion and its effects, and consider other related topics. The erosion of the property tax base raises serious concerns about the future health of our federal system of government and the continued ability of local governments to protect what de Tocqueville called America's passion for popular sovereignty. This book is a result of the ongoing collaboration between the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy presents the findings from the 2007 inaugural Property Tax Roundtable.
Download or read book OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2004-10-19 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.
Download or read book Taxes and Taxation Trends written by Jolanta Iwin-Garzy?ska and published by . This book was released on 2018 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.
Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy written by John Norregaard and published by International Monetary Fund. This book was released on 2007-12 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform initiatives that have been high on the policy agenda over this period. In particular, it focuses on developments relating to experiments with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income taxes and flat taxes, as well as the worldwide spread of the VAT and policy developments associated with climate change and natural resource taxation.
Download or read book Trends in Scandinavian Taxation written by Gustaf Lindencrona and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been written as a preparatory work for the seminar on Scandina vian taxation of the XXXIII Congress of the International Fiscal Association in Copenhagen, 1979. I wish to warmly thank professor Th¢lger Nielsen Copenhagen acting professor Olof Olsson, Helsingfors, and jur. dr. Fredrik Zimmer, Oslo, who have supplied the sections on the development of Danish, Finnish and Norwegian tax law, which have been included in the book. This valuable material, together with the corres ponding Swedish information, has formed the basis for the analysis of trends, which appears in part II of the book. I also want to extend my thanks to Peter Melz, Bachelor of economy, for help with the statistical material, to David Gerber, Attorney at law, New York, for translating parts of the book into English and to Ulla Lindqvist for typing the manuscript. Stockholm, April 1979 Gustaf Lindencrona 5 Table of Contents PART I. TRENDS IN SCANDINAVIAN TAXATION 1965 -1977 9 1. Explanations 19 19 Tables 1 - 14 19 Table 15 PART II. SPECIAL FEATURES OF THE SCANDINAVIAN 21 DEVELOPMENT 1. The Common Scandinavian Background 21 2. Extension of the Tax Base 22 Denmark 22 Finland 24 Norway 25 Sweden 27 3. Integration of Corporation Tax and Income Tax 28 Denmark 28 Finland 29 Norway 29 Sweden 30 4. The Progress of Separate Taxation 30 Denmark 31 Finland 32 Norway 32 Sweden 33 5.
Download or read book Trends and Future Directions in Tax Policy Reform written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1992-06 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
Download or read book Personal Income Tax Progressivity Trends and Implications written by Claudia Gerber and published by International Monetary Fund. This book was released on 2018-11-20 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.
Download or read book Consumption Tax Trends 2016 VAT GST and excise rates trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
