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Tax Reform in the 21st Century

Tax Reform in the 21st Century Author John G. Head
ISBN-10 9789041128294
Release 2009
Pages 560
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No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that s fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance."

Tax Reform

Tax Reform Author James Jurinski
ISBN-10 9781598843224
Release 2012
Pages 276
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An authoritative but accessible reference, this book enables anyone to truly understand both the background and operation of the U.S. tax system and current tax reform proposals. * Includes government source documents discussing tax reform proposals * Provides an insightful historical overview of tax revolts and tax reform proposals * A bibliography provides numerous references to text, web-based, and other types of sources * A glossary explains technical terms in easy-to-understand language

International Tax Aspects of Sovereign Wealth Investors

International Tax Aspects of Sovereign Wealth Investors Author Richard Snoeij
ISBN-10 9789041194336
Release 2018-04-20
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International Tax Aspects of Sovereign Wealth Investors has been writing in one form or another for most of life. You can find so many inspiration from International Tax Aspects of Sovereign Wealth Investors also informative, and entertaining. Click DOWNLOAD or Read Online button to get full International Tax Aspects of Sovereign Wealth Investors book for free.

United States Tax Reform in the 21st Century

United States Tax Reform in the 21st Century Author George R. Zodrow
ISBN-10 0521084903
Release 2008-10-14
Pages 364
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Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.

Fixing U S International Taxation

Fixing U S  International Taxation Author Daniel N. Shaviro
ISBN-10 9780190224776
Release 2014-02-05
Pages 240
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International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In Fixing U.S. International Taxation, Daniel N. Shaviro explains why neither of these solutions addresses the fundamental problem at hand, and he proposes a new reformulation of the existing framework from first principles. He shows that existing international tax policy frameworks are misguided insofar as they treat "double taxation" and "double non-taxation" as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis. Drawing on tools that are familiar from public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but might point the way to substantially improving the prevailing rules, both in the U.S. and around the world.

Tax Policy Challenges in the 21st Century

Tax Policy Challenges in the 21st Century Author Karoline Spies
ISBN-10 9783709406038
Release 2014-10-07
Pages 744
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The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.

Environmental Challenges

Environmental Challenges Author Shimson Belkin
ISBN-10 9789401143691
Release 2012-12-06
Pages 630
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In the summer of 1999, an international group of experts convened in Jerusalem, Israel, in order to define the major environmental challenges facing humanity at the dawn of the new millennium and - where possible - propose ways of addressing them. Almost 50 selected articles are collected in the present book, which constitutes a striking interdisciplinary combination of state-of-the-art science with the latest views on environmental law, education, and international cooperation. Whilst a major fraction of the book is devoted to water-related issues (water quality monitoring, water and wastewater treatment, water-based international cooperation, and more), other sections deal with timely topics relating to air pollution, biodiversity, conservation, and education. The book is intended for environmental scientists, professionals, and students of all disciplines.

Tax Notes International

Tax Notes International Author
ISBN-10 STANFORD:36105063886498
Release 2003
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Tax Notes International has been writing in one form or another for most of life. You can find so many inspiration from Tax Notes International also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Tax Notes International book for free.

Fundamental Tax Reform

Fundamental Tax Reform Author John W. Diamond
ISBN-10 9780262042475
Release 2008
Pages 546
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Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Bulletin for International Taxation

Bulletin for International Taxation Author
ISBN-10 STANFORD:36105132660908
Release 2009
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Bulletin for International Taxation has been writing in one form or another for most of life. You can find so many inspiration from Bulletin for International Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Bulletin for International Taxation book for free.

Taxation and the Financial Crisis

Taxation and the Financial Crisis Author Julian S. Alworth
ISBN-10 9780199698165
Release 2012-02-23
Pages 300
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This book examines how tax policies contributed to the financial crisis; whether taxation can play a role in the reform efforts to establish a sounder and safer financial system; and the pros and cons of various tax initiatives.

21st Century Economics A Reference Handbook

21st Century Economics  A Reference Handbook Author Rhona C. Free
ISBN-10 9781412961424
Release 2010-05-14
Pages 1000
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Interest in economics is at an all-time high. Among the challenges facing the nation is an economy with rapidly rising unemployment, failures of major businesses and industries, and continued dependence on oil with its wildly fluctuating price. Americans are debating the proper role of the government in company bailouts, the effectiveness of tax cuts versus increased government spending to stimulate the economy, and potential effects of deflation. Economists have dealt with such questions for generations, but they have taken on new meaning and significance. Tackling these questions and encompassing analysis of traditional economic theory and topics as well as those that economists have only more recently addressed, 21st Century Economics: A Reference Handbook is intended to meet the needs of several types of readers. Undergraduate students preparing for exams will find summaries of theory and models in key areas of micro and macroeconomics. Readers interested in learning about economic analysis of an issue as well students embarking on research projects will find introductions to relevant theory and empirical evidence. And economists seeking to learn about extensions of analysis into new areas or about new approaches will benefit from chapters that introduce cutting-edge topics. To make the book accessible to undergraduate students, models have been presented only in graphical format (minimal calculus) and empirical evidence has been summarized in ways that do not require much background in statistics or econometrics. It is thereby hoped that chapters will provide both crucial information and inspiration in a non-threatening, highly readable format.

Finanz Archiv

Finanz Archiv Author Georg Schanz
ISBN-10 UOM:39015079808401
Release 2007
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Finanz Archiv has been writing in one form or another for most of life. You can find so many inspiration from Finanz Archiv also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Finanz Archiv book for free.

Taxation in Latin America

Taxation in Latin America Author Mr. Parthasrathi Shome
ISBN-10 9781451996579
Release 1999-02-01
Pages 33
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From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.

Taxing Corporate Income in the 21st Century

Taxing Corporate Income in the 21st Century Author Alan J. Auerbach
ISBN-10 9781139464512
Release 2007-04-16
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This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

International Commercial Tax

International Commercial Tax Author Peter Harris
ISBN-10 9781139489294
Release 2010-07-22
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Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

International Tax Issues Relating to Globalization

International Tax Issues Relating to Globalization Author William V. Roth, Jr.
ISBN-10 9780756705664
Release 1999-10-01
Pages 166
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Witnesses include: Robin D. Beran, director, corporate tax and assistant treasurer, Caterpillar, Inc., Peoria, IL; Julietta Guarino, v.p., Taxes and Customs, ABB, Inc., Stamford, CT, on behalf of the Organization for International Investment; John L. Loffredo, v.p., taxes/NAFTA, Daimler Chrysler Corp., Auburn Hills, MI; Robert H. Perlman, v.p., tax, licensing and custom, Intel Corp.; John H. Mutti, prof. of economics, dept. of economics, Grinnell College, Grinnell, IA.; and Matthew J. Slaughter, assist. prof. of economics, dept. of economics, Dartmouth College, Hanover, NH.