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 Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Download or read book Tax Reform in Developing Countries written by Malcolm Gillis and published by Duke University Press. This book was released on 1989 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.

Download or read book An Opportunity for a Different Peru written by Marcelo Giugale and published by World Bank Publications. This book was released on 2007 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time in the republican history of Peru, the presidential transition takes place in democracy, social peace, fast economic growth and favorable world markets. In other words, there has never been a better chance to build a different Peru - a richer country, more equal and governable. There are multiple ways to achieve that goal. New reforms must stem from a widespread and participatory debate, one of a common vision conceived for and by Peruvians. This book aims at making a technical and independent contribution to such debate; it summarizes the knowledge available about the challenges to be faced by the new administration. The study does not recommend silver bullets, but suggests policy options. It is based on the analysis of the current reality and in six decades of relationships with Peru, in which the Bank has implemented more than 100 projects and prepared more than 500 technical reports covering the wide range of development topics. When necessary, the study provides lessons that the Bank has learned elsewhere. The study provides a conceptual framework to the analysis of the country's 34 economic sectors and the two historical perspectives behind them. In doing so, it offers a comprehensive reform agenda that sheds light on possible priorities and courses of action.

Download or read book Fiscal Policy Stabilization and Growth written by Guillermo E. Perry and published by World Bank Publications. This book was released on 2007-10-19 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal policy in Latin America has been guided primarily by short-term liquidity targets whose observance was taken as the main exponent of fiscal prudence, with attention focused almost exclusively on the levels of public debt and the cash deficit. Very little attention was paid to the effects of fiscal policy on growth and on macroeconomic volatility over the cycle. Important issues such as the composition of public expenditures (and its effects on growth), the ability of fiscal policy to stabilize cyclical fluctuations, and the currency composition of public debt were largely neglected. As a result, fiscal policy has often amplified cyclical volatility and dampened growth. 'Fiscal Policy, Stabilization, and Growth' explores the conduct of fiscal policy in Latin America and its consequences for macroeconomic stability and long-term growth. In particular, the book highlights the procyclical and anti-investment biases embedded in the region's fiscal policies, explores their causes and macroeconomic consequences, and asesses their possible solutions.

Download or read book Firm Innovation and Productivity in Latin America and the Caribbean written by Inter-American Development Bank and published by Springer. This book was released on 2016-07-01 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume uses the study of firm dynamics to investigate the factors preventing faster productivity growth in Latin America and the Caribbean, pushing past the limits of traditional macroeconomic analyses. Each chapter is dedicated to an examination of a different factor affecting firm productivity - innovation, ICT usage, on-the-job-training, firm age, access to credit, and international linkages - highlighting the differences in firm characteristics, behaviors, and strategies. By showcasing this remarkable heterogeneity, this collection challenges regional policymakers to look beyond one-size-fits-all solutions and create balanced policy mixes tailored to distinct firm needs. This book is open access under a CC BY-NC-ND 3.0 IGO license.

Download or read book Governing Extractive Industries written by Anthony Bebbington and published by Oxford University Press. This book was released on 2018-06-11 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Proposals for more effective natural resource governance emphasize the importance of institutions and governance, but say less about the political conditions under which institutional change occurs. Governing Extractive Industries synthesizes findings regarding the political drivers of institutional change in extractive industry governance. It analyses resource governance from the late nineteenth century to the present in Bolivia, Ghana, Peru, and Zambia, focusing on the ways in which resource governance and national political settlements interact. The authors focus on the ways in which resource governance and national political settlements interact, exploring the nature of elite politics, the emergence of new political actors, forms of political contention, changing ideas regarding natural resources and development, the geography of natural resource deposits, and the influence of the transnational political economy of global commodity production.

Download or read book OECD FAO Agricultural Outlook 2019 2028 written by OECD and published by OECD Publishing. This book was released on 2019-07-08 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Agricultural Outlook 2019-2028 is a collaborative effort of the Organisation for Economic Co-operation and Development (OECD) and the Food and Agriculture Organization (FAO) of the United Nations. It brings together the commodity, policy and country expertise of both organisations as well ...

Download or read book Innovation in Information Systems and Technologies to Support Learning Research written by Mohammed Serrhini and published by Springer Nature. This book was released on 2019-11-30 with total page 659 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides glimpses into contemporary research in information systems & technology, learning, artificial intelligence (AI), machine learning, and security and how it applies to the real world, but the ideas presented also span the domains of telehealth, computer vision, the role and use of mobile devices, brain–computer interfaces, virtual reality, language and image processing and big data analytics and applications. Great research arises from asking pertinent research questions. This book reveals some of the authors’ “beautiful questions” and how they develop the subsequent “what if” and “how” questions, offering readers food for thought and whetting their appetite for further research by the same authors.

Download or read book Lessons from Value added Taxation for Developing Countries written by Malcolm Gillis and published by . This book was released on 1987 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Political Parties in Conflict prone Societies written by Ben Reilly and published by Brookings Institution Press. This book was released on 2008 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Well-functioning political parties are essential components of democracy. They organize voters, aggregate and articulate interests, craft policy alternatives, recruit and socialize new candidates for office, set policy-making agendas, integrate disparate groups and individuals into the democratic process, and provide the basis for coordinated electoral and legislative activity. But political parties in many developing democracies remain weak and underdeveloped, often being based around personal, ethnic or regional ties rather than national interests. Today, with more states deciding their leaders through multiparty elections than ever before, many developing democracies seek to shape the development of political parties and party systems by regulating the way parties can form, organize and behave. Most of these ambitious initiatives and innovations emanate from new democracies rather than established Western examples. This volume examines this growing trend in conflict-prone societies towards promoting stable and inclusive political parties via political party regulation and engineering in developing democracies around the world.

Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "

Download or read book Decentralization and Subnational Politics in Latin America written by Tulia G. Falleti and published by . This book was released on 2010 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tulia G. Falleti explains the different trajectories of decentralization processes in post-developmental Argentina, Brazil, Colombia, and Mexico, and why their outcomes diverged so markedly.

Download or read book Rethinking Environmentalism written by Sharachchandra Lele and published by MIT Press. This book was released on 2019-03-29 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A multidisciplinary examination of alternative framings of environmental problems, with using examples from forest, water, energy, and urban sectors. Does being an environmentalist mean caring about wild nature? Or is environmentalism synonymous with concern for future human well-being, or about a fair apportionment of access to the earth's resources and a fair sharing of pollution burdens? Environmental problems are undoubtedly one of the most salient public issues of our time, yet environmental scholarship and action is marked by a fragmentation of ideas and approaches because of the multiple ways in which these environmental problems are “framed.” Diverse framings prioritize different values and explain problems in various ways, thereby suggesting different solutions. Are more inclusive framings possible? Will this enable more socially relevant, impactful research and more concerted action and practice? This book takes a multidisciplinary look at these questions using examples from forest, water, energy, and urban sectors. It explores how different forms of environmentalism are shaped by different normative and theoretical positions, and attempts to bridge these divides. Individual perspectives are complemented by comprehensive syntheses of the differing framings in each sector. By self-reflectively exploring how researchers study and mobilize evidence about environmental problems, the book opens up the possibility of alternative framings to advance collaborative and integrated understanding of environmental problems and sustainability challenges.

Download or read book National Agricultural Library Catalog written by National Agricultural Library (U.S.) and published by . This book was released on 1972 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Doing Business 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-11-30 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sixteenth in a series of annual reports comparing business regulation in 190 economies, Doing Business 2019 measures aspects of regulation affecting areas of everyday business activity.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.