Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Download or read book Global Governance Reform written by Colin I. Bradford and published by Rowman & Littlefield. This book was released on 2007-08-29 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current international system of institutions and governance groups is proving inadequate to meet many of today's most important challenges, such as terrorism, poverty, nuclear proliferation, financial integration, and climate change. The International Monetary Fund, World Bank, and UN were founded after World War II, and their structures of voting power and representation have become obsolete, no longer reflecting today's balance of economic and political power. This insightful book examines how to make such institutions more responsive and effective. Institutional reform is critically needed but currently in stalemate. A new push is needed from powerful nations acting together through a reformed and enlarged G-8 that includes emerging economies, such as China and India. Global challenges demand integrated approaches, with greater coordination among international institutions. Global Governance Reform argues that without reconstituting the Group of 8 summit into a larger, more representative group of leaders, with a new mandate to provide strategic guidance to the system of international institutions, the world will fall further behind in addressing global challenges. The path to global reform is defined by the need to act in coordinated ways on summit and institutional reform, and this book lights the way.
Download or read book To Reform the World written by Guy Fiti Sinclair and published by Oxford University Press. This book was released on 2017 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how international organizations (IOs) have expanded their powers over time without formally amending their founding treaties. IOs intervene in military, financial, economic, political, social, and cultural affairs, and increasingly take on roles not explicitly assigned to them by law. Sinclair contends that this 'mission creep' has allowed IOs to intervene internationally in a way that has allowed them to recast institutions within and interactions among states, societies, and peoples on a broadly Western, liberal model. Adopting a historical and interdisciplinary, socio-legal approach, Sinclair supports this claim through detailed investigations of historical episodes involving three very different organizations: the International Labour Organization in the interwar period; the United Nations in the two decades following the Second World War; and the World Bank from the 1950s through to the 1990s. The book draws on a wide range of original institutional and archival materials, bringing to light little-known aspects of each organization's activities, identifying continuities in the ideas and practices of international governance across the twentieth century, and speaking to a range of pressing theoretical questions in present-day international law and international relations.
Download or read book UN Security Council Reform and the Right of Veto written by Bardo Fassbender and published by Martinus Nijhoff Publishers. This book was released on 1998-04-28 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyse af FN's sikkerhedsråd og en reform af dette.
Download or read book UN Security Council Reform written by Peter Nadin and published by Routledge. This book was released on 2016-02-22 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume comprehensively evaluates the current state and future reform prospects of the UN Security Council, providing the most accessible and rigorous treatment of the subject of reform to date. Apart from a couple of critical eyes in the academic community, few have asked the pertinent questions that this volume seeks to address: Will the enlargement of the Council constitute a reform? Could the inclusion of countries such as India, Germany, Japan, and Brazil markedly improve the Council’s agency? In response, this book focuses on: The Role and Agency of the UN Security Council The History of the Reform Debate An Expanded Council Working Method Reforms Enhancing Agency As the future of the UN Security Council continues to be the focus of fierce debate, this book will be essential reading for students of international relations, international organizations and international security studies alike.
Download or read book The Reform of International Economic Governance written by Antonio Segura Serrano and published by Routledge. This book was released on 2016-05-05 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second half of the twentieth century saw the emergence of international economic law as a major force in the international legal system. This force has been severely tested by the economic crisis of 2008. Unable to prevent the crisis, the existing legal mechanisms have struggled to react against its direst consequences. This book brings together leading experts to analyse the main causes of the crisis and the role that international economic law has played in trying to prevent it, on the one hand, and worsening it, on the other. The work highlights the reaction and examines the tools that have been created by the international legal field to implement international cooperation in an effort to help put an end to the crisis and avoid similar events in the future. The volume brings together eminent legal academics and economists to examine key issues from the perspectives of trade law, financial law, and investment law with the collective aim of reform of international economic governance.
Download or read book UN Security Council Enlargement and U S Interests written by Kara C. McDonald and published by Council on Foreign Relations. This book was released on 2010 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Security Council (UNSC) remains an important source of legitimacy for international action. Yet despite dramatic changes in the international system over the past forty-five years, the composition of the UNSC has remained unaltered since 1965, and there are many who question how long its legitimacy will last without additional members that reflect twenty-first century realities. There is little agreement, however, as to which countries should accede to the Security Council or even by what formula aspirants should be judged. Reform advocates frequently call for equal representation for various regions of the world, but local competitors like India and Pakistan or Mexico and Brazil are unlikely to reach a compromise solution. Moreover, the UN Charter prescribes that regional parity should be, at most, a secondary issue; the ability to advocate and defend international peace and security should, it says, be the primary concern.The United States has remained largely silent as this debate has intensified over the past decade, choosing to voice general support for expansion without committing to specifics. (President Obama's recent call for India to become a permanent member of the Security Council was a notable exception.) In this Council Special Report, 2009?2010 International Affairs Fellow Kara C. McDonald and Senior Fellow Stewart M. Patrick argue that American reticence is ultimately unwise. Rather than merely observing the discussions on this issue, they believe that the United States should take the lead. To do so, they advocate a criteria-based process that will gauge aspirant countries on a variety of measures, including political stability, the capacity and willingness to act in defense of international security, the ability to negotiate and implement sometimes unpopular agreements, and the institutional wherewithal to participate in a demanding UNSC agenda. They further recommend that this process be initiated and implemented with early and regular input from Congress; detailed advice from relevant Executive agencies as to which countries should be considered and on what basis; careful, private negotiations in aspirant capitals; and the interim use of alternate multilateral forums such as the Group of Twenty (G20) to satisfy countries' immediate demands for broader participation and to produce evidence about their willingness and ability to participate constructively in the international system.The issues facing the world in the twenty-first century--climate change, terrorism, economic development, nonproliferation, and more--will demand a great deal of the multilateral system. The United States will have little to gain from the dilution or rejection of UNSC authority. In UN Security Council Enlargement and U.S. Interests, McDonald and Patrick outline sensible reforms to protect the efficiency and utility of the existing Security Council while expanding it to incorporate new global actors. Given the growing importance of regional powers and the myriad challenges facing the international system, their report provides a strong foundation for future action.
Download or read book Tax Reform in Open Economies written by Iris Claus and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.
Download or read book The History and Politics of UN Security Council Reform written by Dimitris Bourantonis and published by Routledge. This book was released on 2004-08-02 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, using an historical approach, provides a penetrating analysis of issues surrounding UN Security Council reform.
Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Download or read book Higher Education System Reform written by and published by BRILL. This book was released on 2019-04-04 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Bologna Declaration started the development of the European Higher Education Area. The ensuing Bologna Process has run for already 20 years now. In the meantime many higher education systems in Europe have been reformed – some more drastically than others; some quicker than others; some with more resistance than others. In the process of reform the initial (six) goals have sometimes been forgotten or sometimes been taken a step further. The context too has shifted: while the European Union in itself has expanded, the voice for exit has also been heard more frequently. Higher Education System Reform: An international comparison after Twenty Years of Bologna critically describes and analyses 12 Higher Education Systems from the perspective of four major questions: What is currently the situation with regard to the six original goals of Bologna? What was the adopted path of reform? Which were the triggering (economic, social, political) factors for the reform in each specific country? What was the rationale/discourse used during the reform? The book comparatively analyses the different systems, their paths of reforms and trajectories, and the similarities and the differences between them. At the same time it critically assesses the current situation on higher education in Europe, and hints towards a future policy agenda. Contributors are: Tommaso Agasisti, Bruno Broucker, Martina Dal Molin, Kurt De Wit, Andrew Gibson, Ellen Hazelkorn, Gergely Kovats, Liudvika Leišytė, Lisa Lucas, António Magalhães, Sude Peksen, Rosalind Pritchard, Palle Rasmussen, Anna-Lena Rose, Christine Teelken, Eva M. de la Torre, Carmen Perez-Esparrells, Jani Ursin, Amélia Veiga, Jef C. Verhoeven, Nadine Zeeman, and Rimantas Želvys.
Download or read book Globalization and Environmental Reform written by Arthur P. J. Mol and published by MIT Press. This book was released on 2003 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: A balanced look at globalization and its potential environmental effects, both destructive and beneficial.
Download or read book Basic Income Worldwide written by Matthew Murray and published by Springer. This book was released on 2012-07-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the midst of growing criticism of current economic orthodoxies and welfare systems, basic income is growing in popularity. This is the first book to discuss existing at examples of basic income, in both rich and poor countries, and to consider its prospects in other places around the world.
Download or read book Global Education Reform written by Frank Adamson and published by Routledge. This book was released on 2016-03-02 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: With contributions from Linda Darling-Hammond, Michael Fullan, Pasi Sahlberg, and Martin Carnoy, Global Education Reform is an eye-opening analysis of national educational reforms and the types of high-achieving systems needed to serve all students equitably. The collection documents the ideologically and educationally distinctive approaches countries around the world have taken to structuring their education systems. Focusing on three pairs of case studies written by internationally acclaimed experts, the book provides a powerful analysis of the different ends of an ideological spectrum----from strong state investments in public education to market-based approaches. An introductory chapter offers an overview of the theories guiding both neoliberal reforms such as those implemented in Chile, Sweden and the United States with efforts to build strong and equitable public education systems as exemplified by Cuba, Finland and Canada. The pairs of case studies that follow examine the historical evolution of education within an individual country and compare and contrast national educational outcomes. A concluding chapter dissects the educational outcomes of the differing economic and governance approaches, as well as the policy implications.
Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Download or read book The Political Economy of Policy Reform written by John Williamson and published by Peterson Institute. This book was released on 1994 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers around the world have increasingly agreed that macroeconomic discipline, microeconomic liberalization, and outward orientation are prerequisites for economic success. But what are the political conditions that make economic transformation possible? At a conference held at the Institute for International Economics, leaders of economic reform recounted their efforts to bring about change and discussed the impact of the political climate on the success of their efforts. In this book, these leaders explore the political conditions conducive to the success of policy reforms. Did economic crisis strengthen the hands of the reformers? Was the rapidity with which reforms were instituted crucial? Did the reformers have a "honeymoon" period in which to transform the economy? The authors answer these and other questions, as well as providing first-hand accounts of the politically charged atmosphere surrounding reform efforts in their countries.
Download or read book Security council reform a new veto for a new century Egmont Paper 9 written by Jan Wouters and published by Academia Press. This book was released on with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
