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Author: Michael P. Devereux
Publisher: Oxford University Press
ISBN: 0198808062
Category : Business & Economics
Languages : en
Pages : 401
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Book Description
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Author: Michael P. Devereux
Publisher: Oxford University Press
ISBN: 0198808062
Category : Business & Economics
Languages : en
Pages : 401
Get Book Here
Book Description
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Author:
Publisher:
ISBN: 9780582245860
Category : Business
Languages : en
Pages : 120
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Book Description
This project integrates economics and business studies at AS and A level. It combines a systematic and analytical approach to business with the applications of a streamlined body of economic theory. An investigative approach is used throughout the resources in order to encourage students to take responsibility for their own learning. Real world problems are examined using the critical insights of both subjects to create an active understanding of the important concepts.
Author: Peter Davies
Publisher: Psychology Press
ISBN: 9780415344326
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
This book is for newly qualified teachers and PGCE students of business education and economics. It covers the training standards for NQTS but goes beyond this with a focus on the subject expertise they bring into teaching.
Author:
Publisher:
ISBN: 9780582245785
Category : Business
Languages : en
Pages : 480
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Book Description
This project integrates economics and business studies at AS and A level. It combines a systematic and analytical approach to business with the applications of a streamlined body of economic theory. An investigative approach is used throughout the resources in order to encourage students to take responsibility for their own learning. Real world problems are examined using the critical insights of both subjects to create an active understanding of the important concepts.
Author: National Foundation For Educational Research
Publisher: Routledge
ISBN: 1134688830
Category : Education
Languages : en
Pages : 1520
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Book Description
The latest volume of The Register of Educational Research in the United Kingdom lists the major research projects being undertaken in Britain during the latter months of 1994, the whole of 1995 and 1996, and the early months of 1997.
Author: Ashley Kent
Publisher: Routledge
ISBN: 1317844947
Category : Education
Languages : en
Pages : 289
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Book Description
Covering each of the core curriculum areas in turn, this is a reference on school subject teaching. The authors assess the development of teaching within each subject area since the 1944 Education Act up to the year 2000. Future challenges are also explored.
Author: David Lambert
Publisher: Routledge
ISBN: 1135699259
Category : Education
Languages : en
Pages : 233
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Book Description
This is the first title in this new series, which is aimed principally at secondary PGCE and BAEd students and school- and HEI-based tutors. Each book provides a digest of the central issues around a particular topic or issues, grounded in or supported by examples of good practice, with suggestions for further reading, study and investigation. The books are not intended as 'how to' books, but rather as books which will help students and teachers to explore and understand critical theoretical issues in ways that are challenging, that invite critical reappraisals of taken-for-granted practices and perceptions, and that provide appropriate links between theory and practice. Issues related to equal opportunities and special needs are included in each separate volume . There are boxes of questions, 'think abouts' , further reading, and bulleted summary lists for the reader. This book is written specifically for teachers-in-training which will clarify the 'big picture' of monitoring and assessment and makes the crucial distinctions in this large (and still taken-for-granted) field. The authors have written widely on assessment matters and have also worked in various capacities for the QCA (and its former manifestations). They are also engagerd in initial teacher education and so know the level and market extremely well.
Author: Courtney C. Coile
Publisher: University of Chicago Press
ISBN: 022661929X
Category : Business & Economics
Languages : en
Pages : 347
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Book Description
In developed countries, men’s labor force participation at older ages has increased in recent years, reversing a decades-long pattern of decline. Participation rates for older women have also been rising. What explains these patterns, and the differences in them across countries? The answers to these questions are pivotal as countries face fiscal and retirement security challenges posed by longer life-spans. This eighth phase of the International Social Security project, which compares the social security and retirement experiences of twelve developed countries, documents trends in participation and employment and explores reasons for the rising participation rates of older workers. The chapters use a common template for analysis, which facilitates comparison of results across countries. Using within-country natural experiments and cross-country comparisons, the researchers study the impact of improving health and education, changes in the occupation mix, the retirement incentives of social security programs, and the emergence of women in the workplace, on labor markets. The findings suggest that social security reforms and other factors such as the movement of women into the labor force have played an important role in labor force participation trends.
Author: John Kay
Publisher: OUP Oxford
ISBN: 0191521892
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
John Kay has been described as the `most important business analyst in Britain bar none', and this book shows why. Here he combines common sense and rigorous economic thinking in a number of essays on business and economic issues—-the competitiveness of UK plc, the stakeholder economy, business strategy, and corporate personality. Kay is well known for his incisive and entertaining columns in the Financial Times (some of which are included here), his regular audio and TV broadcasts, and is much in demand as a speaker and consultant. In The Business of Economics he shares his analysis, thoughts and insights on a range of urgent and important issues facing the country and individual firms. His clear and direct writing style will inform, challenge, and entertain; his rigorous and clever analysis of the corporate world will offer insights into the business problems and decisions faced by executives and managers every day. The book confirms the judgement of the Economist - `that John Kay is well on the way to turning himself into a European Michael Porter.'
Author: Group of Lisbon
Publisher: MIT Press
ISBN: 9780262071642
Category : Business & Economics
Languages : en
Pages : 204
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Book Description
How can Europe, the United States, and Japan stop the technological, trade, and financial war on which they have increasingly and wastefully embarked? How can they direct the development and uses of science and technology and the economy in the interests of the well-being of the 8 billion people who will inhabit the planet in 2010-2020? Limits to Competitionboldly frames international political economy and globalization debates within the new overarching ideology of competition and offers a balancing voice. The word compete originally meant "to seek together," but in our time it has taken on more adversarial connotations and has become a rallying cry of both firms and governments, often with devastating consequences. Limits to Competitionexplores the question of whether free-market competition can indeed deliver the full range of needs for sustainable development. Is competition the best instrument for coping with increasingly severe environmental, demographic, economic, and social problems at a global level?
