Understanding the tax reform debate background, criteria, & questions PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Understanding the tax reform debate background, criteria, & questions PDF full book. Access full book title Understanding the tax reform debate background, criteria, & questions by . Download full books in PDF and EPUB format.
Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Get Book Here
Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Get Book Here
Book Description
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Get Book Here
Book Description
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.
Author: Cedric Thomas Sandford
Publisher:
ISBN: 9780951515747
Category : Impôt
Languages : en
Pages : 214
Get Book Here
Book Description
Author: A. W. Dilnot
Publisher: Hyperion Books
ISBN: 9780951515723
Category : Australien
Languages : en
Pages : 262
Get Book Here
Book Description
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Get Book Here
Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author: Cedric Thomas Sandford
Publisher:
ISBN: 9780951515761
Category : Fiscal policy
Languages : en
Pages : 229
Get Book Here
Book Description
Author: David F. Bradford
Publisher: American Enterprise Institute
ISBN: 9780844770680
Category : Business & Economics
Languages : en
Pages : 68
Get Book Here
Book Description
David F. Bradford discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system. He addresses how such a transition would affect interest rates and shows how price changes would alter the distribution of gains and losses.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Budget deficits
Languages : en
Pages : 224
Get Book Here
Book Description
Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 1451921055
Category : Business & Economics
Languages : en
Pages : 28
Get Book Here
Book Description
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Author: Chris Evans
Publisher:
ISBN: 9789041159762
Category : Law
Languages : en
Pages : 0
Get Book Here
Book Description
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
