Tax Competition And Tax Coordination When Countries Differ In Size
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Tax Competition And Tax Coordination When Countries Differ In Size
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Author : S. M. Ravi Kanbur
language : en
Publisher: World Bank Publications
Release Date : 1991
Tax Competition And Tax Coordination When Countries Differ In Size written by S. M. Ravi Kanbur and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Impuestos categories.
Horizontal Tax Coordination
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Horizontal Tax Coordination written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Double taxation categories.
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Globalization Tax Competition And The Future Of Tax Systems
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Author : Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 1996-12
Globalization Tax Competition And The Future Of Tax Systems written by Vito Tanzi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-12 with Business & Economics categories.
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.
Capital Mobility And Tax Competition
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Author : Clemens Fuest
language : en
Publisher: Now Publishers Inc
Release Date : 2005
Capital Mobility And Tax Competition written by Clemens Fuest and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.
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.
International Tax Competition
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Author : Eckhard Janeba
language : en
Publisher: Mohr Siebrek Ek
Release Date : 1997
International Tax Competition written by Eckhard Janeba and has been published by Mohr Siebrek Ek this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.
Tax Coordination In A Cross Hauling Model
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Author : Andreas Haufler
language : en
Publisher:
Release Date : 1994
Tax Coordination In A Cross Hauling Model written by Andreas Haufler and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Commercial products categories.
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2013-07-09
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-09 with Business & Economics categories.
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.
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2013-07-09
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-09 with Business & Economics categories.
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.
Taxing Portfolio Income In Global Financial Markets
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Author : Doron Herman
language : en
Publisher: IBFD
Release Date : 2002
Taxing Portfolio Income In Global Financial Markets written by Doron Herman and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Double taxation categories.