Download or read book Windfall Or Excess Profits Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Excess Profits Duty written by Robert Mortimer Montgomery and published by . This book was released on 1916 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fiscal Regimes for Extractive Industries Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación

Download or read book Excess Profit Taxes Historical Perspective and Contemporary Relevance written by Mr. Shafik Hebous and published by International Monetary Fund. This book was released on 2022-09-16 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.

Download or read book Climate of the Middle written by Arjen Siegmann and published by Springer Nature. This book was released on 2022-01-04 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Open Access book presents a multidisciplinary perspective to increase our understanding of climate policies that are rooted in the natural moral inclinations of people, families and firms. Which policies prevent a widening gap between higher and lower educated people? Which policy instruments are there, and how could they be used? What is the role of free entrepreneurship? In this book, academics from different fields have brought together their knowledge and expertise to reflect on the following three questions: How are the polarised positions on climate change of different groups related to their moral outlook, world view, tradition, cultural norms and values? What is a good distribution of responsibilities between firms, households and the government relating to climate change? What are possible avenues where the climate policies are a natural extension of moral inclinations of families and firms, such as the stewardship for the natural environment and the climate? This book will be of interest to policy and decision-makers, students of social and behavioural sciences, and those interested climate change policies and how this effects our lives

Download or read book The 1974 Economic Report of the President written by United States. Congress. Joint Economic Committee and published by . This book was released on 1974 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Economic Report of the President written by United States. Congress. Joint Economic Committee and published by . This book was released on 1974 with total page 1310 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearings Reports and Prints of the Joint Economic Committee written by United States. Congress. Joint Economic Committee and published by . This book was released on 1974 with total page 1398 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Invited comments written by United States. Congress. Joint Economic Committee and published by . This book was released on 1974 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearings Reports and Prints of the House Committee on Ways and Means written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 2010 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kept up to date by a monthly publication called: United States. Tax Court. Reports.

Download or read book Excess Profits Tax on Corporations 1950 written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1950 with total page 894 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Non Fiscal Tax Policies and State Sovereignty written by Giulio Allevato and published by Edward Elgar Publishing. This book was released on 2024-08-06 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.

Download or read book Study of the Tax Amortization Program railroad Freight Cars written by United States. Congress. House. Government Operation Committee and published by . This book was released on 1955 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Study of the Tax Amortization Program railroad Freight Cars written by United States. Congress. House. Committee on Government Operations. Legal and Monetary Affairs Subcommittee and published by . This book was released on 1955 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fiscal Policy and the Energy Crisis written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and published by . This book was released on 1973 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fiscal Policy and the Energy Crisis Hearings Before the Subcommittee on Energy 93 1 November 27 28 and 29 1973 written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1973 with total page 1960 pages. Available in PDF, EPUB and Kindle. Book excerpt: