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 Global Tax Governance written by Peter Dietsch and published by . This book was released on 2016-02-03 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: High-profile scandals and increasing public debt after the financial crisis have put international taxation high on the political agenda. This book offers a rare combination of empirical analysis with normative and institutional proposals for global tax governance.
Download or read book Governance in a Globalizing World written by Joseph S. Nye and published by Rowman & Littlefield. This book was released on 2000-11-01 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and Visions of Governance for the 21st Century publication Far from being another short-lived buzzword, "globalization" refers to real changes. These changes have profound impacts on culture, economics, security, the environment—and hence on the fundamental challenges of governance. This book asks three fundamental questions: How are patterns of globalization currently evolving? How do these patterns affect governance? And how might globalism itself be governed? The first section maps the trajectory of globalization in several dimensions—economic, cultural, environmental, and political. For example, Graham Allison speculates about the impact on national and international security, and William C. Clark develops and evaluates the concepts of "environmental globalization." The second section examines the impact of globalization on governance within individual nations (including China, struggling countries in the developing world, and the industrialized democracies) and includes Elaine Kamarck's assessment of global trends in public-sector reform. The third section discusses efforts to improvise new approaches to governance, including the role of non-governmental institutions, the global dimensions of information policy, and Dani Rodrik's speculation on global economic governance.
Download or read book Global Tax Revolution written by Chris R. Edwards and published by Cato Institute. This book was released on 2008 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Download or read book INCLUSIVE GLOBAL TAX GOVERNANCE IN THE POST BEPS ERA written by SIEB. KINGMA and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Globalisation of Corporate Social Responsibility and its Impact on Corporate Governance written by Jean J. du Plessis and published by Springer. This book was released on 2018-02-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the increasing overlap between Corporate Social Responsibility (CSR) and law with a particular focus on company law and corporate governance. What is the impact of CSR on company law and corporate governance and, vice versa? How do these systems impact on CSR? Do they enable, require or prevent the socially responsible conduct of companies, for example, through corporate theory, directors’ duties or disclosure laws? What is the role of shareholders and directors in the promotion of CSR?The theme of the book ensures a sharing of ideas and experiences globally and internationally for all jurisdictions to consider core legal and social aspects of CSR.
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 International Organization and Global Governance written by Thomas G. Weiss and published by Routledge. This book was released on 2013-10-15 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt: Featuring a diverse and impressive array of authors, this volume is the most comprehensive textbook available for all interested in international organization and global governance. Organized around a concern with how the world is and could be governed, the book offers: in-depth and accessible coverage of the history and theories of international organization and global governance; discussions of the full range of state, intergovernmental, and nonstate actors; and examinations of key issues in all aspects of contemporary global governance. The book’s 50 chapters are arranged into 7 parts and woven together by a comprehensive introduction to the field, separate section introductions designed to guide students and faculty, and helpful pointers to further reading. International Organization and Global Governance is a self-contained resource enabling readers to better comprehend the role of myriad actors in the governance of global life as well as to assemble the many pieces of the contemporary global governance puzzle.
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Download or read book Reglobalization written by Matthew Louis Bishop and published by Routledge. This book was released on 2021-03-12 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book charts the way towards a better, repurposed globalization, which it calls ‘reglobalization’, and shows how this can be built, incrementally but realistically, via reforms to the partial and fragile existing structures of global governance. In making this argument, the book firmly rejects the new fashion for a politics of deglobalization, which has appeared of late in both left-wing and right-wing variants. Instead, it suggests that a reformed Group of 20 (G20), for all its current inadequacies, can still provide the critical coordinating function that the management of a process of reglobalization requires. The book argues that globalization is too important to be lost; rather, it needs to be saved from its capture by neoliberalism and rebuilt around different values for a post-neoliberal era. The emergence of global pandemic as an issue only goes to emphasise the necessity, importance and urgency of the reglobalization project. Reglobalization is essential reading for everybody living in the era of globalization, which is all of us, and worried about its many economic, social and political problems, which is a growing number of us. The chapters in this book were originally published in the journal Globalizations.
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Download or read book Globalization and Governance written by Jeffrey A. Hart and published by Routledge. This book was released on 2003-12-16 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization and Governance is a completely up-to-date, impartial survey of a variety of perspectives on what constitutes governance and how globalization may impact governance and the state. Eleven essays and a thorough introduction provide a theoretical framework and a literature overview. Unlike most books on the subject, this does not espouse any ideological agenda and examines the topical subject of globalization in a conceptually rigorous way.
Download or read book Global Governance and the Emergence of Global Institutions for the 21st Century written by Augusto Lopez-Claros and published by Cambridge University Press. This book was released on 2020-01-23 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Identifies the major weaknesses in the current United Nations system and proposes fundamental reforms to address each. This title is also available as Open Access.
Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Download or read book Globalization A Very Short Introduction written by Manfred B. Steger and published by Oxford University Press. This book was released on 2020-05-28 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: We live today in an interconnected world in which ordinary people can became instant online celebrities to fans thousands of miles away, in which religious leaders can influence millions globally, in which humans are altering the climate and environment, and in which complex social forces intersect across continents. This is globalization. In the fifth edition of his bestselling Very Short Introduction Manfred B. Steger considers the major dimensions of globalization: economic, political, cultural, ideological, and ecological. He looks at its causes and effects, and engages with the hotly contested question of whether globalization is, ultimately, a good or a bad thing. From climate change to the Ebola virus, Donald Trump to Twitter, trade wars to China's growing global profile, Steger explores today's unprecedented levels of planetary integration as well as the recent challenges posed by resurgent national populism. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
Download or read book The Globalisation of Corporate Governance written by Adrian Davies and published by CRC Press. This book was released on 2016-03-09 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: The structure of corporate governance has made significant progress in OECD countries but it remains imperfectly linked to the activities of many businesses. Its advance on the global stage will be hesitant and slow until its practice in OECD countries is more consistent and convincing. Weaknesses in corporate governance and law enforcement are impeding the investment needed to build the global economy to its full potential. The Globalisation of Corporate Governance: The Challenge of Clashing Cultures, explores the challenges of making corporate governance effective for all participants in a global economy. The tasks of: o
