Income Taxation in the Presence of International Personal Mobility

Income Taxation in the Presence of International Personal Mobility PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 115

Get Book Here

Book Description

Income Taxation in the Presence of International Personal Mobility

Income Taxation in the Presence of International Personal Mobility PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 115

Get Book Here

Book Description


Optimal Taxation in the Presence of International Personal Mobility

Optimal Taxation in the Presence of International Personal Mobility PDF Author: Sinikka Hämäläinen
Publisher:
ISBN: 9789514413575
Category : Income tax
Languages : en
Pages : 107

Get Book Here

Book Description


Income Taxation and International Mobility

Income Taxation and International Mobility PDF Author: Jagdish N. Bhagwati
Publisher: MIT Press
ISBN: 9780262022927
Category : Business & Economics
Languages : en
Pages : 256

Get Book Here

Book Description
Income Taxation and International Mobility addresses the novel theoretical and practical problems that this growing phenomenon of international personal mobility creates for the design of a country's tax system and takes up questions that have grown largely out of the extensive debate over Jagdish Bhagwati's proposal in the early 1970s to "tax the brain drain."Today millions of people work in countries where they are not citizens. Income Taxation and International Mobility addresses the novel theoretical and practical problems that this growing phenomenon of international personal mobility creates for the design of a country's tax system and takes up questions that have grown largely out of the extensive debate over Jagdish Bhagwati's proposal in the early 1970s to tax the brain drain. The contributors, who include many of the leading theorists of international economics and public finance, look at how the difficult question of how horizontal equity is to be defined - between nationals at home and abroad or between nationals abroad and foreign citizens abroad - and tackle such questions as Should a country exercise income tax jurisdiction over its citizens abroad? If so, in what way? Is it practical to do so? The issues that these questions raise are complex, lying on the interface of politics, sociology, and economics. Income Taxation and International Mobility breaks significant new ground by analyzing these questions and building on the modern theory of optimal income taxation to examine the consequences of the possibility of outmigration on the appropriate exercise and design of income tax jurisdiction on those who live outside their native country. Theoretical analyses are presented in six chapters by the editors and by James Mirrlees, William Baumol, and Koichi Hamada. The well known tax law expert, Richard Pomp, examines the Philippines experience in taxing citizens abroad. The editors provide a substantial introduction that synthesizes the book's major analytical approaches and conclusions, and Richard Musgrave provides an insightful view of the issues in his Foreword.

U.S. Tax Guide for Aliens

U.S. Tax Guide for Aliens PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 40

Get Book Here

Book Description


Capital Mobility and Tax Competition

Capital Mobility and Tax Competition PDF Author: Clemens Fuest
Publisher: Now Publishers Inc
ISBN: 1933019190
Category : Business & Economics
Languages : en
Pages : 72

Get Book Here

Book Description
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.

Taxation and Migration

Taxation and Migration PDF Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041161449
Category : Law
Languages : en
Pages : 242

Get Book Here

Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.

Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers

Designing Fiscal Redistribution: The Role of Universal and Targeted Transfers PDF Author: Mr.David Coady
Publisher: International Monetary Fund
ISBN: 1513547046
Category : Business & Economics
Languages : en
Pages : 27

Get Book Here

Book Description
There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.

Inequality of Opportunity

Inequality of Opportunity PDF Author: Juan Gabriel Rodríguez
Publisher: Emerald Group Publishing
ISBN: 1780520344
Category : Business & Economics
Languages : en
Pages : 259

Get Book Here

Book Description
Eight papers, both theoretical and applied, on the concept of equality of opportunity which says that a society should guarantee its members equal access to advantage regardless of their circumstances, while holding them responsible for turning that access into actual advantage by the application of effort.

The Dispersion

The Dispersion PDF Author: Stéphane Dufoix
Publisher: BRILL
ISBN: 900432691X
Category : History
Languages : en
Pages : 601

Get Book Here

Book Description
Winner of the 2017 Choice Outstanding Academic Title Award In The Dispersion, Stéphane Dufoix skillfully traces how the word “diaspora”, first coined in the third century BCE, has, over the past three decades, developed into a contemporary concept often considered to be ideally suited to grasping the complexities of our current world. Spanning two millennia, from the Septuagint to the emergence of Zionism, from early Christianity to the Moravians, from slavery to the defence of the Black cause, from its first scholarly uses to academic ubiquity, from the early negative connotations of the term to its contemporary apotheosis, Stéphane Dufoix explores the historical socio-semantics of a word that, perhaps paradoxically, has entered the vernacular while remaining poorly understood.

Tax Coordination in the European Community

Tax Coordination in the European Community PDF Author: Sijbren Cnossen
Publisher: Springer Science & Business Media
ISBN: 940173206X
Category : Business & Economics
Languages : en
Pages : 370

Get Book Here

Book Description
The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.