Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Winning the Tax Wars
Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Small Wars
Author: Sir Charles Edward Callwell
Publisher:
ISBN:
Category : History
Languages : en
Pages : 592
Book Description
Publisher:
ISBN:
Category : History
Languages : en
Pages : 592
Book Description
War and Taxes
Author: Steven A. Bank
Publisher: The Urban Insitute
ISBN: 9780877667407
Category : Business & Economics
Languages : en
Pages : 248
Book Description
Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.
Publisher: The Urban Insitute
ISBN: 9780877667407
Category : Business & Economics
Languages : en
Pages : 248
Book Description
Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.
The Economics of World War I
Author: Stephen Broadberry
Publisher: Cambridge University Press
ISBN: 1139448358
Category : History
Languages : en
Pages : 363
Book Description
This unique volume offers a definitive new history of European economies at war from 1914 to 1918. It studies how European economies mobilised for war, how existing economic institutions stood up under the strain, how economic development influenced outcomes and how wartime experience influenced post-war economic growth. Leading international experts provide the first systematic comparison of economies at war between 1914 and 1918 based on the best available data for Britain, Germany, France, Russia, the USA, Italy, Turkey, Austria-Hungary and the Netherlands. The editors' overview draws some stark lessons about the role of economic development, the importance of markets and the damage done by nationalism and protectionism. A companion volume to the acclaimed The Economics of World War II, this is a major contribution to our understanding of total war.
Publisher: Cambridge University Press
ISBN: 1139448358
Category : History
Languages : en
Pages : 363
Book Description
This unique volume offers a definitive new history of European economies at war from 1914 to 1918. It studies how European economies mobilised for war, how existing economic institutions stood up under the strain, how economic development influenced outcomes and how wartime experience influenced post-war economic growth. Leading international experts provide the first systematic comparison of economies at war between 1914 and 1918 based on the best available data for Britain, Germany, France, Russia, the USA, Italy, Turkey, Austria-Hungary and the Netherlands. The editors' overview draws some stark lessons about the role of economic development, the importance of markets and the damage done by nationalism and protectionism. A companion volume to the acclaimed The Economics of World War II, this is a major contribution to our understanding of total war.
Eurasian Integration
Author: E. Vinokurov
Publisher: Springer
ISBN: 1137283351
Category : Business & Economics
Languages : en
Pages : 273
Book Description
The Eurasian continent, which has for over a century lagged behind in global markets, is currently gaining economic and political momentum. This book investigates emerging economic linkages in the area, examining the factors shaping this integration, the benefits and risks involved, and the future of these states on the global stage.
Publisher: Springer
ISBN: 1137283351
Category : Business & Economics
Languages : en
Pages : 273
Book Description
The Eurasian continent, which has for over a century lagged behind in global markets, is currently gaining economic and political momentum. This book investigates emerging economic linkages in the area, examining the factors shaping this integration, the benefits and risks involved, and the future of these states on the global stage.
Taxation in a Global Economy
Author: Andreas Haufler
Publisher: Cambridge University Press
ISBN: 0521782767
Category : Business & Economics
Languages : en
Pages : 354
Book Description
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Publisher: Cambridge University Press
ISBN: 0521782767
Category : Business & Economics
Languages : en
Pages : 354
Book Description
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Parliamentary Debates
Author: New Zealand. Parliament
Publisher:
ISBN:
Category : New Zealand
Languages : en
Pages : 1024
Book Description
Publisher:
ISBN:
Category : New Zealand
Languages : en
Pages : 1024
Book Description
Congressional Record
Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1350
Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1350
Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Rhodes' Journal of Banking and the Bankers' Magazine Consolidated
Author:
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 912
Book Description
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 912
Book Description
The Cost of Winning
Author: Michael Cosgrove
Publisher: Routledge
ISBN: 1351293060
Category : Political Science
Languages : en
Pages : 500
Book Description
In The Cost of Winning, Michael H. Cosgrove describes how the United States used economic policies to contain the Soviet Union during the post-World War n era and how those policies turned a vibrant American economy into one of broken promises and declining power. Cosgrove defines and examines the five economic building blocks used to contain the Soviets in America's Golden Age: the Marshall Plan, free trade, federal income tax policy, the American defense umbrella, and plentiful and cheap oil from the Middle East. He explains how policies supporting these building blocks allowed U.S. taxpayers to both contain the Soviets and enjoy a rapidly rising standard of living. America's economic superstate began to crumble, however, with President Nixon's August 1971 decision to abandon the gold quasi-standard and Saudi Arabia's 1973 decision to cut oil shipments to America. Lean years for the American economy set in. When the American economy could no longer deliver the American dream, entitlements were increased in an attempt to fill the gap between expectations and what the private sector could provide. Since the early 1970s, real purchasing power has been steadily eroding for approximately 75 million private sector workers. The American dream that a good education would lead to a decent job and a rising standard of living in a safe neighborhood has been dashed. Violent crime in America increases while expenditures on public safety rapidly increase. Will America be the first world power to reverse its relative decline? Cosgrove maintains that Congress must initiate the upward process by restructuring itself. Rather than meeting in Washington, D.C., Congress should meet a maximum three to four months per year at a different site each year to achieve "American revitalization." Cosgrove's solutions to the problems of crime include law enforcement through use of bounty hunters to identify and capture alleged criminals, and to establish a fixed penalty system for violent crimes to make costs of committing crime clearer to everyone. Certain to be controversial, this intriguing examination of the state of affairs in the United States, and the author's recommended policies will be compelling reading for sociologists, policymakers, economists, and scholars with an interest in applied public policy for the long haul.
Publisher: Routledge
ISBN: 1351293060
Category : Political Science
Languages : en
Pages : 500
Book Description
In The Cost of Winning, Michael H. Cosgrove describes how the United States used economic policies to contain the Soviet Union during the post-World War n era and how those policies turned a vibrant American economy into one of broken promises and declining power. Cosgrove defines and examines the five economic building blocks used to contain the Soviets in America's Golden Age: the Marshall Plan, free trade, federal income tax policy, the American defense umbrella, and plentiful and cheap oil from the Middle East. He explains how policies supporting these building blocks allowed U.S. taxpayers to both contain the Soviets and enjoy a rapidly rising standard of living. America's economic superstate began to crumble, however, with President Nixon's August 1971 decision to abandon the gold quasi-standard and Saudi Arabia's 1973 decision to cut oil shipments to America. Lean years for the American economy set in. When the American economy could no longer deliver the American dream, entitlements were increased in an attempt to fill the gap between expectations and what the private sector could provide. Since the early 1970s, real purchasing power has been steadily eroding for approximately 75 million private sector workers. The American dream that a good education would lead to a decent job and a rising standard of living in a safe neighborhood has been dashed. Violent crime in America increases while expenditures on public safety rapidly increase. Will America be the first world power to reverse its relative decline? Cosgrove maintains that Congress must initiate the upward process by restructuring itself. Rather than meeting in Washington, D.C., Congress should meet a maximum three to four months per year at a different site each year to achieve "American revitalization." Cosgrove's solutions to the problems of crime include law enforcement through use of bounty hunters to identify and capture alleged criminals, and to establish a fixed penalty system for violent crimes to make costs of committing crime clearer to everyone. Certain to be controversial, this intriguing examination of the state of affairs in the United States, and the author's recommended policies will be compelling reading for sociologists, policymakers, economists, and scholars with an interest in applied public policy for the long haul.