Undermining Government Tax Policies
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Undermining Government Tax Policies
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Author : Hana Ross
language : en
Publisher:
Release Date : 2016
Undermining Government Tax Policies written by Hana Ross and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Excise tax categories.
"Introduction: Effective tobacco tax increases reduce tobacco consumption, threatening the profitability of the tobacco industry. In response, the tobacco industry employs strategies to negate or minimize the full effects of tobacco tax increases. Knowledge of these strategies can assist governments in setting effective policies to collect the full amount of tax revenue and to curb tobacco use. Methods: Country level data on excise tax rates and revenue, retail prices, volume of cigarette removals and sales were obtained from governments and statistical offices, non-governmental organizations and academic departments. Results: Seven common strategies are identified: stockpiling, changing product attributes or production processes, lowering prices, over-shifting prices, under-shifting prices, timing of price increases, and engaging in price discrimination and/or offering promotions. Each strategy is described in terms of the motivation for their employment, the consequences for tobacco use and tax revenue, and measures to counter them. County case studies illustrate the successful execution of the strategies and possible government responses. Conclusion: The tobacco industry, left unchecked, employs strategies that reduce the impact of tobacco tax increases on its profit, undermining tobacco control efforts and government revenue. Many of the Tobacco industry\2019s responses to tobacco tax increases are predictable, since they are being employed systematically across countries. Governments can and should adopt appropriate measures to eliminate or reduce tobacco industry manipulation. This requires systematic data collection in order to monitor tobacco industry behavior."--Page 1.
The Submerged State
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Author : Suzanne Mettler
language : en
Publisher: University of Chicago Press
Release Date : 2011-08-31
The Submerged State written by Suzanne Mettler and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-31 with Political Science categories.
“Keep your government hands off my Medicare!” Such comments spotlight a central question animating Suzanne Mettler’s provocative and timely book: why are many Americans unaware of government social benefits and so hostile to them in principle, even though they receive them? The Obama administration has been roundly criticized for its inability to convey how much it has accomplished for ordinary citizens. Mettler argues that this difficulty is not merely a failure of communication; rather it is endemic to the formidable presence of the “submerged state.” In recent decades, federal policymakers have increasingly shunned the outright disbursing of benefits to individuals and families and favored instead less visible and more indirect incentives and subsidies, from tax breaks to payments for services to private companies. These submerged policies, Mettler shows, obscure the role of government and exaggerate that of the market. As a result, citizens are unaware not only of the benefits they receive, but of the massive advantages given to powerful interests, such as insurance companies and the financial industry. Neither do they realize that the policies of the submerged state shower their largest benefits on the most affluent Americans, exacerbating inequality. Mettler analyzes three Obama reforms—student aid, tax relief, and health care—to reveal the submerged state and its consequences, demonstrating how structurally difficult it is to enact policy reforms and even to obtain public recognition for achieving them. She concludes with recommendations for reform to help make hidden policies more visible and governance more comprehensible to all Americans. The sad truth is that many American citizens do not know how major social programs work—or even whether they benefit from them. Suzanne Mettler’s important new book will bring government policies back to the surface and encourage citizens to reclaim their voice in the political process.
Action Plan On Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-19
Action Plan On Base Erosion And Profit Shifting 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 2013-07-19 with categories.
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Current Challenges In Revenue Mobilization Improving Tax Compliance
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-01-29
Current Challenges In Revenue Mobilization Improving Tax Compliance written by International Monetary Fund 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 2015-01-29 with Business & Economics categories.
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Relic
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Author : William G Howell
language : en
Publisher: Hachette UK
Release Date : 2016-04-26
Relic written by William G Howell and has been published by Hachette UK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-26 with Political Science categories.
Our government is failing us. From health care to immigration, from the tax code to climate change, our political institutions cannot deal effectively with the challenges of modern society. Why the dysfunction? Contemporary reformers single out the usual suspects, including polarization and the rise in campaign spending. But what if the roots go much deeper, to the nation's founding? In Relic, William G. Howell and Terry M. Moe point to the Constitution as the main culprit. The framers designed the Constitution some 225 years ago for a simple, agrarian society. But the government they created, with a parochial Congress at its center, is ill-equipped to address the serious social problems that arise in a complex, postindustrial nation. We are prisoners of the past, burdened with an antiquated government that cannot make effective policy, and often cannot do anything at all. The solution is to update the Constitution for modern times. This can be accomplished, Howell and Moe argue, through reforms that push Congress and all its pathologies to the periphery of the lawmaking process, and bring presidents -- whose concern for their legacy drives them to seek coherent policy solutions -- to the center of decision making. As Howell and Moe reveal, the key to effective government for modern America is a more powerful presidency. Relic is a provocative and essential book for our era of political dysfunction and popular despair. It sheds new light on what is wrong with our government and what can be done about it, challenging us to reconsider the very foundation of the American experiment.
Why People Pay Taxes
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1992
Why People Pay Taxes written by Joel Slemrod 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.
Experts discuss strategies for curtailing tax evasion
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.
Catching Capital
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Author : Peter Dietsch
language : en
Publisher: Oxford University Press
Release Date : 2015-07-01
Catching Capital written by Peter Dietsch and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-01 with Philosophy categories.
Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
Taxing The Rich
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Author : Kenneth Scheve
language : en
Publisher: Princeton University Press
Release Date : 2017-11-07
Taxing The Rich written by Kenneth Scheve and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-07 with Political Science categories.
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Who Report On The Global Tobacco Epidemic 2015 Raising Taxes On Tobacco
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Author : World Health Organization
language : en
Publisher: World Health Organization
Release Date : 2015-07-31
Who Report On The Global Tobacco Epidemic 2015 Raising Taxes On Tobacco written by World Health Organization and has been published by World Health Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-31 with Business & Economics categories.
This report, the fifth in the series of WHO reports on the global tobacco epidemic, presents a country-level examination of the epidemic and identifies countries that have applied effective tobacco control measures. The number of people worldwide protected by effective tobacco control measures continues to grow, and countries that have adopted these measures at the highest level of achievement can be considered models for action for those countries that have yet to do so. The focus of this report is raising taxes on tobacco, the 'R' component of MPOWER. Time and again, increasing taxes on tobacco products to increase retail prices has been proven to be the most effective and efficient of the best-buy demand reduction measures to reduce tobacco use. And yet it is also the least widely implemented measure.