The Taxing Road To Sustainable Growth Resource Productivity And Corporate Taxation
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The Taxing Road To Sustainable Growth Resource Productivity And Corporate Taxation
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Author : Mark Bowler Smith
language : en
Publisher: IBFD
Release Date : 2013
The Taxing Road To Sustainable Growth Resource Productivity And Corporate Taxation written by Mark Bowler Smith and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Corporations categories.
This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs. The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends. After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate. The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods.
The Regulation Of Tax Competition
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Author : Chukwudumogu, Chidozie G.
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-12-10
The Regulation Of Tax Competition written by Chukwudumogu, Chidozie G. 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 2021-12-10 with Law categories.
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Towards A Neutral Formulary Apportionment System In Regional Integration
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Author : Shu-Chien Chen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-03-09
Towards A Neutral Formulary Apportionment System In Regional Integration written by Shu-Chien Chen 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 2023-03-09 with Law categories.
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Tax Sustainability In An Eu And International Context
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Author : Cécile Brokelind
language : en
Publisher:
Release Date : 2020
Tax Sustainability In An Eu And International Context written by Cécile Brokelind and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Taxploitation Ii
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Author : Robert G. Carling
language : en
Publisher:
Release Date : 2011
Taxploitation Ii written by Robert G. Carling and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Corporations categories.
"Puts forward ideas for far-reaching reforms in a range of taxes, including not only personal income tax but also company tax and a number of state taxes. These reforms are designed to reorient the tax system towards stronger incentive and growth, and to support a move towards a smaller government." - cover.
Green Fees
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Author : Robert C. Repetto
language : en
Publisher:
Release Date : 1992
Green Fees written by Robert C. Repetto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
This report offers estimations of the economic gains made from shifting a significant chunk of the tax burden from income, profits and payrolls, onto congestion, pollution and waste generation. This study demonstrates that such changes can reduce environmental damage and increase production.
Sustainable Growth And Resource Productivity
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Author : Raimund Bleischwitz
language : en
Publisher: Routledge
Release Date : 2017-09-29
Sustainable Growth And Resource Productivity written by Raimund Bleischwitz and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-29 with Business & Economics categories.
Written by international experts in their respective fields, Sustainable Growth and Resource Productivity provides a comprehensive overview of global issues of raw materials supply and resource use. It also introduces new views and perspectives on the sustainable growth of emerging economies and develops a rationale for a new resource economics. This book emphasises why resources are back on the agenda: firstly, because of their fundamental economic role in technological progress and long-term prosperity; secondly, because deficits in raw material markets are now intertwined with deficits in the financial markets; and, thirdly, because the sustainable management of natural resources is a crucial element in responses to new global challenges such as climate change. Sustainable Growth and Resource Productivity analyses raw materials supply and resource use in a global context. The contributions present state-of-the-art results and perspectives on the availability of resources and discuss factors such as limited supply, demand from emerging and other economies and the critical shortage of some materials – particularly some metals – that are essential inputs in many high-tech processes and may put certain industries at risk. Sustainable Growth and Resource Productivity sheds new light on the economics of sustainable growth. Linking the current financial crisis with stock market pricing and innovation dynamics, it argues for reforms in international macro-economic policies. It also critically discusses the implications of valuing labour productivity over capital and resource productivity and argues that policies favouring capital productivity will increase both social and economic sustainability. Further contributions are made on the business dimensions of material efficiency as well as on policy recommendations. The book examines the overall empirical trend towards decoupling resource use from economic growth. It undertakes a rigorous cross-country comparison and looks in more detail at the cases of Finland and Greece, as well as at emerging economies and their role in the global governance of natural resources. A key focus is placed on China, with discussion of recent findings regarding Chinese domestic policy on energy, climate and resources as well as on developing Chinese foreign policy in Africa. The book concludes with the positing of a new theory of resource economics: an emerging sub-discipline that puts resources at its heart but clearly aligns with other fields of economics, and transcends the borderlines of geology, geography, material science, recycling and waste, as well as elements of other social sciences. This important new book will be essential reading for economic researchers, governmental officials, businesses and NGOs with an interest in understanding the policy links to sustainable growth and in learning more about the emerging field of resource productivity.
Taxation In Asia
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Author : Jorge Martinez-Vazquez
language : en
Publisher: Asian Development Bank
Release Date : 2011-06-01
Taxation In Asia written by Jorge Martinez-Vazquez and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-01 with Law categories.
This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether there is space to increase national revenue collections, how to improve tax administration and enforcement, and how these reforms interact with the decentralization paradigm. The individual country performances, the extent of the shadow economy, and lessons on reforming tax administration have been referenced.
Environmental Tax Reform Etr
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Author : Paul Ekins
language : en
Publisher:
Release Date : 2011
Environmental Tax Reform Etr written by Paul Ekins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Environmental impact charges categories.
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Sustainable Development And Resource Productivity
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Author : Harry Lehmann
language : en
Publisher: Routledge
Release Date : 2020-11-11
Sustainable Development And Resource Productivity written by Harry Lehmann and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-11 with Nature categories.
The fourth Factor X publication from the German Environment Agency (Umweltbundesamt, UBA), Sustainable Development and Resource Productivity: The Nexus Approaches explores the interdependencies of sustainable development paths and associated resource requirements, describing and analysing the necessities for a more resource efficient world. The use of and competition for increasingly scarce resources are growing worldwide with current production and consumption patterns of industrialised economies soon to reach the point where the ecosphere will be overtaxed far beyond its limits. Against this background, this volume examines the important initiatives to monitor resource use at the international, EU and national level. The current trends and challenges related to sustainable resource use are discussed, including international challenges for a resource efficient world, megatrends, justice and equitable access to resources. In the second part of the book, contributions examine implementation strategies. They assess the concept known as circular economy and discuss the theory of growth and the role of the financial and education systems. The final section places special emphasis on practical examples. Overall, the book presents concrete ways and examples of achieving more sustainability in practice. Discussing solutions for a more sustainable use of natural resources, this book is essential reading for scholars and students of natural resources and sustainable development and decision-makers and experts from the fields of policy development, industry and civil society. The Open Access version of this book, available at https://www.taylorfrancis.com/books/e/9781003000365, has been made available under a Creative Commons Attribution 4.0 International License.