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Author: S. M. Ravi Kanbur
Publisher: World Bank Publications
ISBN:
Category : Impuestos
Languages : en
Pages : 43
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Author: S. M. Ravi Kanbur
Publisher: World Bank Publications
ISBN:
Category : Impuestos
Languages : en
Pages : 43
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Book Description
Author: Ravi Kanbur
Publisher: Kingston, Ont. : Institute for Economic Research, Queen's University
ISBN:
Category : Commerce
Languages : en
Pages : 35
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Author: Queen's university. Institute for Economic Research
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Mario Mansour
Publisher: International Monetary Fund
ISBN: 1484338774
Category : Business & Economics
Languages : en
Pages : 41
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Book Description
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Author: Yutao Han
Publisher:
ISBN:
Category :
Languages : en
Pages : 29
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Book Description
In our paper, we demonstrate that when countries compete in taxes and infrastructure, coordination through a uniform tax rate or a minimum rate does not necessarily create the welfare effects observed under pure tax competition. The divergence is even worse when the competing jurisdictions differ in institutional quality. If tax revenues are used to gauge the desirability of coordination, our model demonstrates that imposing a uniform tax rate is Pareto-inferior to the non-cooperative equilibrium when countries compete in taxes and infrastructure. This result is completely reversed under pure tax competition if the countries are sufficiently similar in size. If a minimum tax rate is set within the range of those resulting from the non-cooperative equilibrium, the low tax country will never be better off. Finally, the paper demonstrates that the potential social welfare gains from tax harmonization crucially depend on the degree of heterogeneity among the competing countries.
Author: Marine Achelashvili
Publisher:
ISBN: 9783846550458
Category :
Languages : en
Pages : 68
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Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 1451928289
Category : Business & Economics
Languages : en
Pages : 21
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Book Description
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.
Author: Ben Lockwood
Publisher:
ISBN:
Category : Customs unions
Languages : en
Pages : 76
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Book Description
Author: Rajiv Biswas
Publisher: Commonwealth Secretariat
ISBN: 9780850926880
Category : Business & Economics
Languages : en
Pages : 332
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Book Description
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Author: Susana Peralta
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 28
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