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Author: Valeria De Bonis
Publisher: World Bank Publications
ISBN:
Category : Eficacia
Languages : en
Pages : 64
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Book Description
Author: Valeria De Bonis
Publisher: World Bank Publications
ISBN:
Category : Eficacia
Languages : en
Pages : 64
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Book Description
Author: Hilary Appel
Publisher: University of Michigan Press
ISBN: 0472027514
Category : Political Science
Languages : en
Pages : 259
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Book Description
“This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.
Author: Valeria de Bonis
Publisher:
ISBN:
Category :
Languages : en
Pages : 42
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Book Description
Even if concerted agreeme ...
Author: De Valeria Bonis
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
November 1997 Even if concerted agreements might help reduce inefficiencies resulting from regional differences in income tax, making regional taxes uniform may not be the best solution to the problem-but imposing a minimum tax rate could be. De Bonis analyzes (both theoretically and empirically) the international distortions and fiscal interdependence that arise because of different tax rates among a region's countries. She also studies what happens when the countries try to harmonize taxes, focusing on how the countries' size influences results, how strategic behavior changes under different international tax rules, and what happens to relationships with countries excluded from the integration process. Among her findings: * In the case of highly mobile factors, such as financial capital, competition involves the risk of tax rates and revenues being brought down to extremely low levels, so some form of concerted agreement seems necessary, although cooperation need not involve tax rate uniformity. But regional agreements might be ineffective when factors can move to the rest of the world. * In the case of less mobile factors, such as physical capital, competition would not yield the outcome of extremely low tax rates. Then the need for concerted international intervention is weaker. But international coordination in the form of imposing a minimum tax rate might be beneficial in some cases. * As for taxing foreign direct investment in developing countries, in the context of regional North-South integration agreements, it is possible that differences in the countries' objective functions eliminate the incentive for strategic reactions. In the context of South-South agreements, incentives for the integrating, capital-importing countries to compete with each other are determined by the kind of tax system chosen in the capital-exporting rest of the world. In the case of exemption, competition would drive capital income tax rates down. In the case of a credit system, competition would take place only in tariffs (or other trade taxes). What is required then is an agreement not on capital income taxes but on a common external tariff. * In the presence of migration costs or a link between the tax rates on mobile and immobile factors, the absence of coordination does not lead to a zero tax rate on mobile factors. Both countries' welfare can be improved by imposing a minimum tax rate, but not a uniform tax rate. This paper-a product of the Development Research Group-is part of background work for the group's program on regionalism and development.
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: Lorraine Eden
Publisher: University of Toronto Press
ISBN: 9780802007766
Category : Business & Economics
Languages : en
Pages : 788
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Book Description
Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
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Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author: Mr.Alexei P Kireyev
Publisher: International Monetary Fund
ISBN: 1484378377
Category : Business & Economics
Languages : en
Pages : 47
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Book Description
Individual countries of the Maghreb have achieved substantial progress on trade, but, as a region they remain the least integrated in the world. The share of intraregional trade is less than 5 percent of their total trade, substantially lower than in all other regional trading blocs around the world. Geopolitical considerations and restrictive economic policies have stifled regional integration. Economic policies have been guided by country-level considerations, with little attention to the region, and are not coordinated. Restrictions on trade and capital flows remain substantial and constrain regional integration for the private sector.
Author: Miroslav Jovanovic
Publisher: Taylor & Francis
ISBN: 9780415166737
Category : Business & Economics
Languages : en
Pages : 834
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Book Description
Author: Sherry Stephenson
Publisher: World Bank Publications
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 114
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Book Description
