Download or read book Wealth and Taxable Capacity written by Sir Josiah Stamp and published by . This book was released on 1922 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Download or read book State Institutions and Tax Capacity An Empirical Investigation of Causality written by Olusegun Ayodele Akanbi and published by International Monetary Fund. This book was released on 2019-08-16 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively.
Download or read book The Ecology of Tax Systems written by Vito Tanzi and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.
Download or read book The Politics of Place and the Limits of Redistribution written by Melissa Ziegler Rogers and published by Routledge. This book was released on 2015-10-14 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Numerous scholars have noticed that certain political institutions, including federalism, majoritarian electoral systems, and presidentialism, are linked to lower levels of income redistribution. This book offers a political geography explanation for those observed patterns. Each of these institutions is strongly shaped by geography and provides incentives for politicians to target their appeals and government resources to localities. Territorialized institutions also shape citizens’ preferences in ways that can undermine the national coalition in favor of redistribution. Moreover, territorial institutions increase the number of veto points in which anti-redistributive actors can constrain reform efforts. These theoretical connections between the politics of place and redistributive outcomes are explored in theory, empirical analysis, and case studies of the USA, Germany, and Argentina.
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 Modern Economic Theory written by Dewett K.K. & Navalur M.H. and published by S. Chand Publishing. This book was released on 2010 with total page 992 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern Economic Theory is a critique on how monetary revolution across the globe is changing the course of world economies, financial systems and markets. Beginning with discussion on price theory and microeconomics, this classic textbook progresses to describe comprehensively, theory of income and employability or macroeconomics, money and banking, international economies and public finance. Economic systems, economics of development and planning and economies of welfare provide a clear idea about recent developments in and criticism of compensation principle, market structures and social welfare. It adequately meets the requirements of the BA and B.Com courses (Pass and Honours). In addition, postgraduate students of Arts and Commerce and aspirants of various competitive examinations will also find the book very useful and informative.
Download or read book Public Finance written by S.N. Chand and published by Atlantic Publishers & Dist. This book was released on 2008 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Finance Is A Study Of Collection Of Revenue From The Public By The Government And Spending It For The Welfare Of Society. Although An Important Part Of Economics, Public Finance, As A Science Is Older Than Economics Itself. Actually, It Was The Forerunner Of Science To Which It Is Now Subordinate. The Writings Of Cameralists Dealt More Fully With This Part Of The Field Of Political Economy Than With Any Other.During The Last Two Decades Or So, Every Branch Of Economics Has Undergone Considerable Change Under The Impact Of Keynesian New Economics. Realising This, Many Foreign Writers Have Attempted To Recast Public Finance Theory By Incorporating Keynesian Analysis. Indian Writers, However, Have, By And Large, Modeled Their Treatment Of The Subject On The Once Famous But Now Largely Out Of Date Dalton S Public Finance.This Book, In 2 Volumes, Brings To Light The Changes That Have Come About And Comprehensively Covers Various Aspects Of Public Finance Theory, Revenue, Debt And Expenditure. Construction Of Chapters And Enlisting Of Questions Have Been Done After Making A Wide Analysis Of The Syllabi Prescribed For The Subject In Various Indian Universities, Following The Pattern Of Questions Asked In Different Examinations. The Text Has Been Supplemented With Tables And Figures Which Have Been Updated From Authentic Sources. Opinions Of Established Economists And Erudite Scholars Have Been Cited In Each Major Topic Relating To Public Finance To Substantiate The Text. Every Effort Has Been Made To Keep The Style Lucid And The Approach Analytical.The Book Caters To The Academic Needs Of The Postgraduate, Graduate And Undergraduate Students Of Economics. It Is Equally Useful For Those Pursuing Mba And M.Com. Courses. In Addition, The Aspiring Candidates For Various Competitive Examinations Will Find This Book Highly Useful. It Will Prove An Ideal Reference Book For Teachers And Researchers.
Download or read book Tax Effort in Sub Saharan Africa written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1997-09-01 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
Download or read book Taxation and Economic Development written by John Toye and published by Taylor & Francis. This book was released on 2023-06-09 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Public Economics In IndiaTheory And Practice written by J.R. Gupta and published by Atlantic Publishers & Dist. This book was released on 2007 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally The Term Public Finance Has Been Applied To The Package Of Those Policies And Operations Which Involve The Use Of Tax And Expenditure Measures, While Budgetary Policy Is An Important Part To Understand The Basic Problems Of Use Of Resources, Distribution Of Income, Etc. There Is A Vast Array Of Fiscal Institutions Tax Systems, Expenditure Programmes, Budgetary Procedures, Stabilization Instruments, Public Debt Policies, Level Of Government, Etc., Which Raise A Spectrum Of Issues Arising From The Operation Of These Institutions. Further, The Existence Of Externalities, Concern For Adjustment In The Distribution Of Income And Wealth, Removal Of Poverty, Etc., Require Political Process For Their Solutions In A Manner Which Combines Individual Freedom And Justice. The Problem Of Allocation Of Resources Between Public Goods And Private Goods Is A Perennial Problem. Then In A Democracy There Is A Political Process Of Voting To Decide About The Budgetary Policy To Be Adopted. Therefore, Now More Attention Is Paid To A Wider Coverage Of Government Activities Relating To Financial Aspects And The Subject Is Known As Public Economics .The Present Book Is An Excellent Presentation Of Fiscal Institutions And A Careful Analysis Of The Issues Underlining Budgetary Policies In General And Indian Experience In Particular. Based On The Curriculum Prescribed By The University Grants Commission (Ugc), It Ideally Caters To The Academic Needs Of Postgraduate Students Of Public Economics. Apart From The Traditional Topics Of Public Finance, I.E. Taxation, Public Expenditure, Public Debt, Fiscal Policy, Federalism, Etc., The Book Contains Chapters On Public Sector Vs. Private Sector, Theory Of Public Choice And Changing Perspective About The Role Of The Government. Special Focus Of The Book Is On Indian Public Finances Including The Fiscal Crisis Of 1991 And Fiscal Sector Reforms.
Download or read book Annals of the American Academy of Political and Social Science written by and published by . This book was released on 1922 with total page 774 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Journal of the Royal Statistical Society written by Royal Statistical Society (Great Britain) and published by . This book was released on 1925 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published papers whose appeal lies in their subject-matter rather than their technical statistical contents. Medical, social, educational, legal,demographic and governmental issues are of particular concern.
Download or read book 1981 Tax Capacity of the Fifty States written by Albert Davis and published by . This book was released on 1983 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Finance in Theory Practice written by S K Singh and published by S. Chand Publishing. This book was released on 2008 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: Useful for Graduate and P.G. Students of Economics and Candidates Appearing for Competitive Examinations. It examines every major problem of the economy of public sector first in the context of the developed countries of the western world and then their relevence is looked into from the angle of the developing countries.
Download or read book The Accountant written by and published by . This book was released on 1921 with total page 2684 pages. Available in PDF, EPUB and Kindle. Book excerpt:
