Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Book Description
Understanding the tax reform debate background, criteria, & questions
Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Book Description
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Book Description
Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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.
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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.
More Key Issues in Tax Reform
Author: Cedric Thomas Sandford
Publisher:
ISBN: 9780951515747
Category : Impôt
Languages : en
Pages : 214
Book Description
Publisher:
ISBN: 9780951515747
Category : Impôt
Languages : en
Pages : 214
Book Description
Key Issues in Tax Reform
Author: A. W. Dilnot
Publisher: Hyperion Books
ISBN: 9780951515723
Category : Australien
Languages : en
Pages : 262
Book Description
Publisher: Hyperion Books
ISBN: 9780951515723
Category : Australien
Languages : en
Pages : 262
Book Description
Fundamental Tax Reform
Author: John W. Diamond
Publisher: MIT Press
ISBN: 0262042479
Category : Business & Economics
Languages : en
Pages : 567
Book Description
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Publisher: MIT Press
ISBN: 0262042479
Category : Business & Economics
Languages : en
Pages : 567
Book Description
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Tax Reform in Economies in Transition
Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 1451921055
Category : Business & Economics
Languages : en
Pages : 28
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.
Publisher: International Monetary Fund
ISBN: 1451921055
Category : Business & Economics
Languages : en
Pages : 28
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.
Fundamental Tax Reform and Other Tax Issues
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Budget deficits
Languages : en
Pages : 238
Book Description
Publisher:
ISBN:
Category : Budget deficits
Languages : en
Pages : 238
Book Description
Further Key Issues in Tax Reform
Author: Cedric Thomas Sandford
Publisher:
ISBN: 9780951515761
Category : Fiscal policy
Languages : en
Pages : 229
Book Description
Publisher:
ISBN: 9780951515761
Category : Fiscal policy
Languages : en
Pages : 229
Book Description
Designing a Tax Administration Reform Strategy
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
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.
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
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.
Fundamental Issues in Consumption Taxation
Author: David F. Bradford
Publisher: American Enterprise Institute
ISBN: 9780844770680
Category : Business & Economics
Languages : en
Pages : 68
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.
Publisher: American Enterprise Institute
ISBN: 9780844770680
Category : Business & Economics
Languages : en
Pages : 68
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.