Corporate Income Taxes under Pressure 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 Corporate Income Taxes under Pressure PDF full book. Access full book title Corporate Income Taxes under Pressure by Ruud A. de Mooij. Download full books in PDF and EPUB format.
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Get Book
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: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Get Book
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: James Alm
Publisher: Springer Science & Business Media
ISBN: 9780387299129
Category : Business & Economics
Languages : en
Pages : 498
Get Book
Book Description
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Author: Chris R. Edwards
Publisher: Cato Institute
ISBN: 1933995181
Category : Business & Economics
Languages : en
Pages : 267
Get Book
Book Description
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN: 9780821339992
Category : Business & Economics
Languages : en
Pages : 436
Get Book
Book Description
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
Author: Malcolm Gillis
Publisher: Duke University Press
ISBN: 9780822308980
Category : Business & Economics
Languages : en
Pages : 560
Get Book
Book Description
This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
Author:
Publisher: World Bank Publications
ISBN:
Category : Taxation
Languages : en
Pages : 63
Get Book
Book Description
Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 192
Get Book
Book Description
Author: Michael J. Boskin
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 360
Get Book
Book Description
A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and developing countries.
Author: Consultative Committee on Full Imputation and International Tax Reform
Publisher: The Treasury, New Zealand
ISBN:
Category :
Languages : en
Pages : 224
Get Book
Book Description
The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.
Author: Joseph A. Pechman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 308
Get Book
Book Description
