Tax and Transfer Reform in Australia and Germany

Tax and Transfer Reform in Australia and Germany PDF Author: Hans-Georg Petersen
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 396

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Book Description

Tax and Transfer Reform in Australia and Germany

Tax and Transfer Reform in Australia and Germany PDF Author: Hans-Georg Petersen
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 396

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Book Description


Intergovernmental Fiscal Transfers

Intergovernmental Fiscal Transfers PDF Author: Robin W. Boadway
Publisher: World Bank Publications
ISBN: 0821364936
Category : Political Science
Languages : en
Pages : 624

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Book Description
The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context

Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context PDF Author: Sven-Eric Bärsch
Publisher: Springer Science & Business Media
ISBN: 3642324576
Category : Business & Economics
Languages : en
Pages : 406

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Book Description
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.

The Distributional Effects of Environmental Policy

The Distributional Effects of Environmental Policy PDF Author: Johnstone Nick
Publisher: OECD Publishing
ISBN: 9264066136
Category :
Languages : en
Pages : 336

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Book Description
This book builds upon existing literature to simultaneously examine disparities in the distribution of environmental impacts of environmental policy and in the distribution of financial effects among households.

Tax Notes International

Tax Notes International PDF Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1328

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Book Description


The New Progressive Dilemma

The New Progressive Dilemma PDF Author: D. O'Reilly
Publisher: Springer
ISBN: 0230625479
Category : Political Science
Languages : en
Pages : 272

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Book Description
The New Progressive Dilemma documents the international diffusion, ideological meaning and long-term political implications of the 'ideas' that informed the late twentieth-century revolution in thinking inside the British Labour Party - a revolution that had important antecedents in Australia.

Dimensions of Tax Design

Dimensions of Tax Design PDF Author: James A. Mirrlees
Publisher: Oxford University Press
ISBN: 0199553750
Category : Business & Economics
Languages : en
Pages : 1360

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Book Description
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Babies and Bosses - Reconciling Work and Family Life (Volume 1) Australia, Denmark and the Netherlands

Babies and Bosses - Reconciling Work and Family Life (Volume 1) Australia, Denmark and the Netherlands PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264161139
Category :
Languages : en
Pages : 235

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Book Description
This first OECD review of the reconciliation of work and family life looks at the challenges parents of young children confront when trying to square their work and care commitments, and the implications for social and labour market trends.

A Stocktake of the Tax System and Directions for Reform

A Stocktake of the Tax System and Directions for Reform PDF Author: Andre Moore
Publisher:
ISBN: 9780994275905
Category :
Languages : en
Pages : 104

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Book Description


Doing Business 2020

Doing Business 2020 PDF Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 241

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Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.