Download or read book Three Essays on Interjurisdictional Tax Competition written by and published by . This book was released on 1995 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interjurisdictional Tax and Policy Competition written by Daphne A. Kenyon and published by . This book was released on 1991 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Interjurisdictional Competition and Local Economic Development written by Jonathan C. Rork and published by . This book was released on 1999 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2008 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Regulation of Tax Competition written by Chukwudumogu, Chidozie G. and published by Edward Elgar Publishing. This book was released on 2021-12-10 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Download or read book The Challenges of Tax Reform in a Global Economy written by James Alm and published by Springer Science & Business Media. This book was released on 2005-11-29 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
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 Brookings Wharton Papers on Urban Affairs 2002 written by William G. Gale and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to reach a wide audience of scholars and policymakers, this new series contains studies on urban sprawl, crime, taxes, education, poverty, and related subjects. "This journal will set the tone for urban economics for the coming decades. It will play a major role not only in academia, but also in ensuring that we have better urban economic policy." —George Akerlof, University of California, Berkeley Contents of the third issue include: "Local Government Fiscal Structure and Metropolitan Consolidation" Dennis Epple (Carnegie-Mellon University), Stephen Calabrese (University of South Florida), and Glenn Cassidy Should the Suburbs Help Finance Central City Public Services? Andrew Haughwout (Federal Reserve Bank of NY) and Robert Inman (University of Pennsylvania) "Tax Incentives and the City" Therese McGuire (UCLA) and Teresa Garcia-Mila (Universitat Pompeu Fabra) "Does Gentrification Harm the Poor?" Jacob Vigdor (Duke University) "Corruption in Cities: Graft and Politics in American Cities at the Turn of the Twentieth Century" Rebecca Menes (George Mason University) "Immigrant Children and Urban Schools: Lessons from New York on Segregation, Resources and School Attendance Patterns" Ingrid Gould Ellen, Katherine O'Regan, Amy Ellen Schwartz, and Leanna Stiefel (New York University) William G. Gale is the Arjay and Frances Fearing Miller Chair in Federal Economic Policy in the Economic Studies program at the Brookings Institution. Janet Roterber Pack is professor public policy and management and real estate at the Wharton School, University of Pennsylvania.
Download or read book Handbook of Regional and Urban Economics written by V. Henderson and published by Elsevier. This book was released on 2004-07-21 with total page 1081 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new Handbook of Regional and Urban Economics: Cities and Geography reviews, synthesizes and extends the key developments in urban and regional economics and their strong connection to other recent developments in modern economics. Of particular interest is the development of the new economic geography and its incorporation along with innovations in industrial organization, endogenous growth, network theory and applied econometrics into urban and regional economics. The chapters cover theoretical developments concerning the forces of agglomeration, the nature of neighborhoods and human capital externalities, the foundations of systems of cities, the development of local political institutions, regional agglomerations and regional growth. Such massive progress in understanding the theory behind urban and regional phenomenon is consistent with on-going progress in the field since the late 1960's. What is unprecedented are the developments on the empirical side: the development of a wide body of knowledge concerning the nature of urban externalities, city size distributions, urban sprawl, urban and regional trade, and regional convergence, as well as a body of knowledge on specific regions of the world—Europe, Asia and North America, both current and historical. The Handbook is a key reference piece for anyone wishing to understand the developments in the field.
Download or read book Economic Globalization And Asia Essays On Finance Trade And Taxation written by Ramkishen S Rajan and published by World Scientific. This book was released on 2003-12-04 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term “economic globalization” has been discussed extensively in the popular press, by business executives and by policy-makers all over the world. While academic economists have made some excellent contributions to specific, technical aspects of economic globalization, there appears to be a need for economists to discuss the broader aspects of the issue in a more accessible manner. Failing this, the general debate will be informed only by the writings of non-economists.That is the motivation for this book, which is a collection of essays on various aspects of economic globalization in general, but with specific reference to Asia.
Download or read book CCCTB written by Dennis Weber and published by Kluwer Law International B.V.. This book was released on 2012-05-10 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Download or read book Global Governance An Architecture for the World Economy written by Horst Siebert and published by Springer Science & Business Media. This book was released on 2003-06-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization deeply affects economic structures and raises the issue of how governments should respond to new challenges. In this book, various ways of improving the institutional setup for global governance are discussed by renowned experts. The discussion focuses on further liberalizing international trade, preventing international financial crises, and protecting global environmental systems. The advantages of free international trade as well as the fears of those who are against globalization are considered in the contributions.
Download or read book Capital Mobility and Tax Competition written by Clemens Fuest and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income - specifically capital income - will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. We develop a a "working-horse model" of multinational investment which allows to derive many of the key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the problem of tax competition and financial arbitrage.
Download or read book Competition Among States and Local Governments written by Daphne A. Kenyon and published by The Urban Insitute. This book was released on 1991 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IMF Staff papers Volume 45 No 3 written by International Monetary Fund. Research Dept. and published by International Monetary Fund. This book was released on 1998-01-01 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents international evidence on the determinants of trade dynamics. It provides some new empirical perspectives on the relationship between international trade and macroeconomic fluctuations in industrial economies. A comprehensive set of stylized facts concerning fluctuations in trade variables and their determinants is presented. A measure of the quantitative importance of international trade for the propagation of domestic business cycles is then constructed, focusing on the role of external trade as a catalyst for cyclical recoveries.
Download or read book Capital Mobility and Tax Competition written by Clemens Fuest and published by Now Publishers Inc. This book was released on 2005 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.
Download or read book Intergovernmental Perspective written by and published by . This book was released on 1986 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each issue concentrates on a different topic.
