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Author: Peter L. Mullins
Publisher: International Monetary Fund
ISBN:
Category : Corporations
Languages : en
Pages : 34
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Book Description
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.
Author: Peter L. Mullins
Publisher: International Monetary Fund
ISBN:
Category : Corporations
Languages : en
Pages : 34
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Book Description
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.
Author: Peter Mullins
Publisher:
ISBN:
Category :
Languages : en
Pages : 29
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Book Description
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.
Author: Peter J. Mullins
Publisher: INTERNATIONAL MONETARY FUND
ISBN: 9781451864212
Category :
Languages : en
Pages : 29
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Book Description
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would significantly benefit the United States. Such a move, however, could have significant implications for the rest of the world in terms foreign direct investment (FDI) from the United States, the intensity of tax competition, and tax revenues.
Author: Margaret Walton-Roberts
Publisher: Springer Science & Business Media
ISBN: 9400767455
Category : Social Science
Languages : en
Pages : 249
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Book Description
This volume brings together an interdisciplinary group of scholars around an important question: how has migration changed in Europe as the European Union has enlarged, and what are the consequences for countries (and for migrants themselves) inside and outside of these redrawn jurisdictional and territorial borders? By addressing this question the book contributes to three current debates with respect to EU migration management: 1) that recent developments in EU migration management represent a profound spatial and organizational reconfiguration of the regional governance of migration, 2) the trend towards the externalization or subcontracting of migration control and, 3) how the implications of Europe’s changing immigration policy are increasingly felt across the European neighborhood and beyond. Based on new empirical research, the authors in this collection explore these three processes and their consequences for both member and non-member EU states, for migrants themselves, and for migration systems in the region. The collection indicates that despite the rhetoric of social and spatial integration across the EU region, as one wall has come down, new walls have gone up as novel migration and security policy frameworks have been erected – making European immigration more complex, and potentially more influential beyond the EU zone, than ever.
Author: Margaret Moore (Professor in Political Theory)
Publisher:
ISBN: 0190222247
Category : Law
Languages : en
Pages : 281
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Book Description
Our world is currently divided into territorial states that resist all attempts to change their borders. But what entitles a state, or the people it represents, to assume monopoly control over a particular piece of the Earth's surface? Why are they allowed to prevent others from entering? What if two or more states, or two or more groups of people, claim the same piece of land? Political philosophy, which has had a great deal to say about the relationship between state and citizen, has largely ignored these questions about territory. This book provides answers. It justifies the idea of territory itself in terms of the moral value of political self-determination; it also justifies, within limits, those elements that we normally associate with territorial rights: rights of jurisdiction, rights over resources, right to control borders and so on. The book offers normative guidance over a number of important issues facing us today, all of which involve territory and territorial rights, but which are currently dealt with by ad hoc reasoning: disputes over resources; disputes over boundaries, oceans, unoccupied islands, and the frozen Arctic; disputes rooted in historical injustices with regard to land; secessionist conflicts; and irredentist conflicts. In a world in which there is continued pressure on borders and control over resources, from prospective migrants and from the desperate poor, and no coherent theory of territory to think through these problems, this book offers an original, systematic, and sophisticated theory of why territory matters, who has rights over territory, and the scope and limits of these rights.
Author: Robert David Sack
Publisher: CUP Archive
ISBN: 9780521311809
Category : History
Languages : en
Pages : 280
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Book Description
First published in 1986, this book demonstrates that territoriality for humans is not an instinct, but a powerful and often indispensable geographical strategy used to control people and things by controlling area. This argument is developed by analysing the possible advantages and disadvantages that territoriality can provide, and by considering why some and not others arise at particular times. Major changes are explored in the relationships between territory and society from primitive times to the present day, with special attention to the distinctions between premodern and modern uses of space and territory. Specific analyses of the pre-modern uses of territoriality are provided by the history of the Catholic Church, and, for the modern context, by study of North American political territorial organization and the organization of factory, office, and home.
Author: Charles S. Maier
Publisher: Harvard University Press
ISBN: 0674973917
Category : History
Languages : en
Pages : 248
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Book Description
Throughout history, human societies have been organized preeminently as territories—politically bounded regions whose borders define the jurisdiction of laws and the movement of peoples. At a time when the technologies of globalization are eroding barriers to communication, transportation, and trade, Once Within Borders explores the fitful evolution of territorial organization as a worldwide practice of human societies. Master historian Charles S. Maier tracks the epochal changes that have defined territories over five centuries and draws attention to ideas and technologies that contribute to territoriality’s remarkable resilience. Territorial boundaries transform geography into history by providing a framework for organizing political and economic life. But properties of territory—their meanings and applications—have changed considerably across space and time. In the West, modern territoriality developed in tandem with ideas of sovereignty in the seventeenth century. Sovereign rulers took steps to fortify their borders, map and privatize the land, and centralize their sway over the populations and resources within their domain. The arrival of railroads and the telegraph enabled territorial expansion at home and abroad as well as the extension of control over large spaces. By the late nineteenth century, the extent of a nation’s territory had become an index of its power, with overseas colonial possessions augmenting prestige and wealth and redefining territoriality. Turning to the geopolitical crises of the twentieth century, Maier pays close attention to our present moment, asking in what ways modern nations and economies still live within borders and to what degree our societies have moved toward a post-territiorial world.
Author: Cedric Ryngaert
Publisher:
ISBN: 0199688516
Category : Law
Languages : en
Pages : 273
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Book Description
This fully updated second edition of Jurisdiction in International Law examines the international law of jurisdiction, focusing on the areas of law where jurisdiction is most contentious: criminal, antitrust, securities, discovery, and international humanitarian and human rights law. Since F.A. Mann's work in the 1980s, no analytical overview has been attempted of this crucial topic in international law: prescribing the admissible geographical reach of a State's laws. This new edition includes new material on personal jurisdiction in the U.S., extraterritorial applications of human rights treaties, discussions on cyberspace, the Morrison case. Jurisdiction in International Law has been updated covering developments in sanction and tax laws, and includes further exploration on transnational tort litigation and universal civil jurisdiction. The need for such an overview has grown more pressing in recent years as the traditional framework of the law of jurisdiction, grounded in the principles of sovereignty and territoriality, has been undermined by piecemeal developments. Antitrust jurisdiction is heading in new directions, influenced by law and economics approaches; new EC rules are reshaping jurisdiction in securities law; the U.S. is arguably overreaching in the field of corporate governance law; and the universality principle has gained ground in European criminal law and U.S. tort law. Such developments have given rise to conflicts over competency that struggle to be resolved within traditional jurisdiction theory. This study proposes an innovative approach that departs from the classical solutions and advocates a general principle of international subsidiary jurisdiction. Under the new proposed rule, States would be entitled, and at times even obliged, to exercise subsidiary jurisdiction over internationally relevant situations in the interest of the international community if the State having primary jurisdiction fails to assume its responsibility.
Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1484329767
Category : Business & Economics
Languages : en
Pages : 26
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Book Description
Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax revenues from profits on foreign direct investment (FDI). Several aspects of this framework contribute to the problem. This paper discusses, in particular, the likely effect of a shift by major economies from the system of worldwide corporate taxation toward a territorial system on the volume, distribution, and financing of FDI, focusing on LICs. It then empirically analyzes bilateral outbound FDI data for the UK for 2002–10 to determine whether the move to territoriality made corporations more sensitive to hostcountry statutory tax rates. Supporting evidence for this hypothesis is found for FDI financed from new equity.
Author: Annabelle Lever
Publisher: Routledge
ISBN: 1315461714
Category : Philosophy
Languages : en
Pages : 676
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Book Description
What does it mean to do public policy ethics today? How should philosophers engage with ethical issues in policy-making when policy decisions are circumscribed by political and pragmatic concerns? How do ethical issues in public policy differ between areas such as foreign policy, criminal justice, or environmental policy? The Routledge Handbook of Ethics and Public Policy addresses all these questions and more, and is the first handbook of its kind. It is comprised of 41 chapters written by leading international contributors, and is organised into four clear sections covering the following key topics: Methodology: philosophical approaches to public policy, ethical expertise, knowledge, and public policy Democracy and public policy: identity, integration and inclusion: voting, linguistic policy, discrimination, youth policy, religious toleration, and the family Public goods: defence and foreign policy, development and climate change, surveillance and internal security, ethics of welfare, healthcare and fair trade, sovereignty and territorial boundaries, and the ethics of nudging Public policy challenges: criminal justice, policing, taxation, poverty, disability, reparation, and ethics of death policies. The Routledge Handbook of Ethics and Public Policy is essential reading for students and researchers in philosophy, politics, and social policy. It will be equally useful to those in related disciplines, such as economics and law, or professional fields, such as business administration or policy-making in general.
