ÉTudes de Politique Fiscale de L'Ocde No. 16 Tax Effects on Foreign Direct Investment

ÉTudes de Politique Fiscale de L'Ocde No. 16 Tax Effects on Foreign Direct Investment PDF Author: Organisation for Economic Co-operation and Development Staff
Publisher:
ISBN: 9789264038394
Category :
Languages : en
Pages :

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ÉTudes de Politique Fiscale de L'Ocde No. 16 Tax Effects on Foreign Direct Investment

ÉTudes de Politique Fiscale de L'Ocde No. 16 Tax Effects on Foreign Direct Investment PDF Author: Organisation for Economic Co-operation and Development Staff
Publisher:
ISBN: 9789264038394
Category :
Languages : en
Pages :

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Book Description


The Routledge Handbook of Taxation and Philanthropy

The Routledge Handbook of Taxation and Philanthropy PDF Author: Henry Peter
Publisher: Routledge
ISBN: 1000514242
Category : Business & Economics
Languages : en
Pages : 759

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Book Description
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Aanwinsten van de Centrale Bibliotheek (Queteletfonds)

Aanwinsten van de Centrale Bibliotheek (Queteletfonds) PDF Author: Bibliothèque centrale (Fonds Quetelet)
Publisher:
ISBN:
Category :
Languages : en
Pages : 498

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Top Incomes

Top Incomes PDF Author: A. B. Atkinson
Publisher: OUP Oxford
ISBN: 0191500887
Category : Business & Economics
Languages : en
Pages : 984

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Book Description
A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. This volume brings together studies of top incomes for twelve countries from around the world, including China, India, Japan, Argentina and Indonesia. Together with the first volume, published in 2007, the studies cover twenty two countries. They have a long time span, the earliest data relating to 1875 (for Norway), allowing recent developments to be placed in historical perspective. The volume describes in detail the source data and the methods employed. It will be an invaluable reference source for researchers in the field. Individual country chapters deal with the specific nature of the data for each of the countries, and describe the long-term evolution of top income shares. In the countries as a whole, dramatic changes have taken place at the top of the income distribution. Over the first part of the century, top income shares fell markedly. This largely took the form of a reduction in capital incomes. The different authors examine the impact of the First and Second World Wars, contrasting countries that were and were not engaged. They consider the impact of depressions and banking crises, and pay particular attention to the impact of progressive taxation. In the last 30 years, the shares of top incomes have increased markedly in the US and other Anglo-Saxon countries, reflecting the increased dispersion of earnings. The volume includes statistics on the much-discussed top pay and bonuses, providing a global perspective that discusses important differences between countries such as the lesser increase in Continental Europe. This book, together with volume 1, documents this interesting development and explores the underlying causes. The findings are brought together in a final summary chapter by Atkinson, Piketty and Saez.

Financial Regulation in the EU

Financial Regulation in the EU PDF Author: Raphaël Douady
Publisher: Springer
ISBN: 3319442872
Category : Business & Economics
Languages : en
Pages : 484

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Book Description
Financial regulation has dramatically evolved and strengthened since the crisis on both sides of the Atlantic, with enhanced international coordination through the G-20 and the Financial Stability Board and, at the regional level, a definite contribution from the European Union. However the new regulatory environment has its critics, with many divergent voices arguing that over-regulation has become a root cause of our current economic stagnation. This book provides a bigger picture view of the impact and future of financial regulation in the EU, exploring the relationship between microeconomic incentives and macroeconomic growth, regulation and financial integration, and the changes required in economic policy to further European integration. Bringing together contributions from law, economics and management science, it offers readers an accessible but rigorous understanding of the current state of play of the regulatory environment, and on the future challenges. Coverage will include: • A review of the recent regulatory changes from a legal and economic perspective • Analysis of how the economic model of financial institutions and entities is impacted by the new frameworks • How to improve securitization and new instruments under MIFID II • Issues in the enhanced supervision under delegated acts for AIFMD, CRR-CRD IV and Solvency II • How long term funding can be supplied in lieu of the non-conventional monetary policies • A new architecture for a safer and more efficient European financial system Financial Regulation in the EU provides much needed clarity on the impact of new financial regulation and the future of the economy, and will prove a must have reference for all those working in, researching and affected by these changes.

GAARs - a Key Element of Tax Systems in the Post-BEPS Tax World

GAARs - a Key Element of Tax Systems in the Post-BEPS Tax World PDF Author: Michael Lang
Publisher:
ISBN: 9789087223588
Category :
Languages : en
Pages : 840

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Book Description
General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.

World Inequality Report 2022

World Inequality Report 2022 PDF Author: Lucas Chancel
Publisher: Harvard University Press
ISBN: 0674273567
Category : Business & Economics
Languages : en
Pages : 267

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Book Description
World Inequality Report 2022 is the most authoritative and comprehensive account of global trends in inequality, providing cutting-edge information about income and wealth inequality and also pioneering data about the history of inequality, gender inequality, environmental inequalities, and trends in international tax reform and redistribution.

Cities, Autonomy, and Decentralization in Japan

Cities, Autonomy, and Decentralization in Japan PDF Author: Carola Hein
Publisher: Routledge
ISBN: 1134341490
Category : History
Languages : en
Pages : 364

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Book Description
Adding a new perspective to the current literature on decentralization in Japan, Cities, Autonomy and Decentralization in Japan, approaches the subject from an urban studies and planning approach. The essays in the collection present a cogent compilation of case studies focusing on the past, present and future of decentralization in Japan. These include small scale development in the fields such as citizen participation (machizukuri), urban form and architecture, disaster prevention and conservation of monuments. The contributors suggest that new trends are emerging after the bursting of Japan's economic bubble and assess them in the context of the country's larger socio-political system. This in-depth analysis of the development outside of Japan provides a valuable addition to students of Urban, Asian and Japanese Studies.

Bank Profitability - Statistical Supplement

Bank Profitability - Statistical Supplement PDF Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 94

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Environmental Tax Reform (ETR)

Environmental Tax Reform (ETR) PDF Author: Paul Ekins
Publisher:
ISBN:
Category : Environmental impact charges
Languages : en
Pages : 0

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Book Description
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.