Fiscal Competition
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International Tax Competition
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Author : Rajiv Biswas
language : en
Publisher: Commonwealth Secretariat
Release Date : 2002
International Tax Competition written by Rajiv Biswas and has been published by Commonwealth Secretariat this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Fiscal Competition
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Author : Ricardo Varsano
language : en
Publisher:
Release Date : 2019
Fiscal Competition written by Ricardo Varsano and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Fiscal competition is a desirable feature insofar as it promotes a better match between local policies and the preferences of residents, and creates an environment for experimentation of different policies, with the best outcomes surviving through a mechanism of natural selection. Furthermore, fiscal competition may prevent overexpansion of government activities. However, in a world where mobility of economic agents is high and growing, local jurisdictions ability to select and attract firms and individuals through the use of their tax structure and public spending has substantially increased. In such a setting, local governments (as well as states belonging to a federation or sovereign units forming an economic union) may engage in a competition to attract business investment or tax bases, giving rise to all sorts of economic distortions. Moreover, fiscal competition may considerably weaken the redistributive power of government actions. The basic challenge is, therefore, to avoid or reduce the undesirable effects of fiscal competition while preserving all or most of its benefits. Intergovernmental transfers and harmonization of taxation and of other fiscal policies are the most promising instruments to attain this goal.
Fiscal Coordination And Competition In An International Setting
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Author : Peggy B. Musgrave
language : en
Publisher:
Release Date : 1989
Fiscal Coordination And Competition In An International Setting written by Peggy B. Musgrave and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Competition categories.
Public Goods Environmental Externalities And Fiscal Competition
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Author : Parkash Chander
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-01-16
Public Goods Environmental Externalities And Fiscal Competition written by Parkash Chander and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-16 with Business & Economics categories.
The 22 papers in this volume illustrate the itinerary of Henry Tulkens on the occasion of his retirement from teaching. The volume presents contemporary analysis of Tulkens’ classic papers on public sector economics. The collection is structured in four parts: I. Decentralized resource allocation processes for public and private goods - II. Environment, public goods and externalities - III. Efficiency analysis - IV. Fiscal competition and optimality.
Institutional Competition
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Author : Andreas Bergh
language : en
Publisher: Edward Elgar Publishing
Release Date : 2008-01-01
Institutional Competition written by Andreas Bergh and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Business & Economics categories.
This book has much to commend it, because of the richness and diversity of the issues addressed. Indira Rajaraman, Tax Justice Focus The volume offers substantial insights into the nature of institutional competition, focusing mostly on governmental institutions, and shows the many subtleties in understanding and analyzing the role of institutions. Institutional competition is a small subset of institutional analysis, but an important one, and while the volume does cover the more familiar tax and expenditure topics, it also delves more deeply into the subject. Randall G. Holcombe, Public Choice While economists typically praise the merits of competition among market-based enterprises, they are not so sure when it comes to competition among institutions, especially governments. I am aware of no better source for thoughtful reflection on competition among institutions than the ten essays presented in this book. Richard E. Wagner, George Mason University, US Why is competition between institutions usually viewed in a negative light, when competition is considered positive in most other economic contexts? The contributors to this volume introduce new perspectives on this issue, analytically and empirically exploring reasons for this perception. Negative assessments of institutional competition emphasize that such competition may lead to a race to the bottom in terms of eroding government revenues, redistributing wealth from workers to capitalists, and limiting democracy by forcing politicians to prioritize international investment capital rather than working for their voters. In this volume, however, many of the essays draw attention to the positive learning and information effects. The contributors conclude that competition may actually lead to institutions becoming more efficient in allocating resources. Students and scholars of economics, political economy, international relations and political science will find the book s non-traditional take on institutional competition a must-read, as will policy analysts and those with an interest in taxation and welfare states.
Fiscal Competition
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Author : Ricardo Varsano
language : en
Publisher:
Release Date : 2015
Fiscal Competition written by Ricardo Varsano and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Fiscal competition is a desirable feature insofar as it promotes a better match between local policies and the preferences of residents, and creates an environment for experimentation of different policies, with the best outcomes surviving through a mechanism of natural selection. Furthermore, fiscal competition may prevent overexpansion of government activities. However, in a world where mobility of economic agents is high and growing, local jurisdictions ability to select and attract firms and individuals through the use of their tax structure and public spending has substantially increased. In such a setting, local governments (as well as states belonging to a federation or sovereign units forming an economic union) may engage in a competition to attract business investment or tax bases, giving rise to all sorts of economic distortions. Moreover, fiscal competition may considerably weaken the redistributive power of government actions. The basic challenge is, therefore, to avoid or reduce the undesirable effects of fiscal competition while preserving all or most of its benefits. Intergovernmental transfers and harmonization of taxation and of other fiscal policies are the most promising instruments to attain this goal.
Global Tax Revolution
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Author : Chris R. Edwards
language : en
Publisher: Cato Institute
Release Date : 2008
Global Tax Revolution written by Chris R. Edwards and has been published by Cato Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Harmful Tax Competition An Emerging Global Issue
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
The New Systems Competition
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Author : Hans-Werner Sinn
language : en
Publisher: John Wiley & Sons
Release Date : 2008-04-15
The New Systems Competition written by Hans-Werner Sinn and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-15 with Business & Economics categories.
Competition between companies tends to be beneficial for thegeneral public, but is this also true for competition betweenStates in a world with global financial markets, low transportcosts, and increasing migration? In this book, Sinn provides asolid economic analysis of the competitive forces at work andaddresses how we should organize competition between systems sothey will enhance the efficiency of these systems, as opposed toacting destructively on them. Provides a thorough economic analysis of the competitive forcesat work between nations and governments. Analyzes a wide range of state activities, including taxation,public goods provision, income redistribution, environmentalpolicy, safety standards, and competition policy. Addresses ways to organize competition so it will enhance theefficiency of these systems.
Winning The Tax Wars
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Author : Brigitte Alepin
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Winning The Tax Wars written by Brigitte Alepin and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
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.