Share

Source-based Versus Residence-based Taxes in a Dynamic Model

1996
Download Source-based Versus Residence-based Taxes in a Dynamic Model PDF Online Free

Author :
Release : 1996
Genre :
Kind : eBook
Book Rating : /5 ( reviews)

GET EBOOK


Book Synopsis Source-based Versus Residence-based Taxes in a Dynamic Model by :

Download or read book Source-based Versus Residence-based Taxes in a Dynamic Model written by . This book was released on 1996. Available in PDF, EPUB and Kindle. Book excerpt: Macro-economical paper comparing source based taxation with residence based taxation in the context of the inefficiencies caused by tax competition between states. The paper concludes in favour of source based taxation in view of the lower welfare costs this gives rise to.

A Destination-Based Allowance for Corporate Equity

2018-11-08 Business & Economics
Download A Destination-Based Allowance for Corporate Equity PDF Online Free

Author :
Release : 2018-11-08
Genre : Business & Economics
Kind : eBook
Book Rating : 904/5 ( reviews)

GET EBOOK


Book Synopsis A Destination-Based Allowance for Corporate Equity by : Shafik Hebous

Download or read book A Destination-Based Allowance for Corporate Equity written by Shafik Hebous. This book was released on 2018-11-08. Available in PDF, EPUB and Kindle. Book excerpt: Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC.

Tax Policy, Leverage and Macroeconomic Stability

2016-12-10 Business & Economics
Download Tax Policy, Leverage and Macroeconomic Stability PDF Online Free

Author :
Release : 2016-12-10
Genre : Business & Economics
Kind : eBook
Book Rating : 204/5 ( reviews)

GET EBOOK


Book Synopsis Tax Policy, Leverage and Macroeconomic Stability by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept.. This book was released on 2016-12-10. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

Handbook of Macroeconomics

2016-11-12 Business & Economics
Download Handbook of Macroeconomics PDF Online Free

Author :
Release : 2016-11-12
Genre : Business & Economics
Kind : eBook
Book Rating : 884/5 ( reviews)

GET EBOOK


Book Synopsis Handbook of Macroeconomics by : John B. Taylor

Download or read book Handbook of Macroeconomics written by John B. Taylor. This book was released on 2016-11-12. Available in PDF, EPUB and Kindle. Book excerpt: Handbook of Macroeconomics Volumes 2A and 2B surveys major advances in macroeconomic scholarship since the publication of Volume 1 (1999), carefully distinguishing between empirical, theoretical, methodological, and policy issues, including fiscal, monetary, and regulatory policies to deal with crises, unemployment, and economic growth. As this volume shows, macroeconomics has undergone a profound change since the publication of the last volume, due in no small part to the questions thrust into the spotlight by the worldwide financial crisis of 2008. With contributions from the world’s leading macroeconomists, its reevaluation of macroeconomic scholarship and assessment of its future constitute an investment worth making. Serves a double role as a textbook for macroeconomics courses and as a gateway for students to the latest research Acts as a one-of-a-kind resource as no major collections of macroeconomic essays have been published in the last decade Builds upon Volume 1 by using its section headings to illustrate just how far macroeconomic thought has evolved

Source Versus Residence

2008 Aliens
Download Source Versus Residence PDF Online Free

Author :
Release : 2008
Genre : Aliens
Kind : eBook
Book Rating : 631/5 ( reviews)

GET EBOOK


Book Synopsis Source Versus Residence by : Michael Lang

Download or read book Source Versus Residence written by Michael Lang. This book was released on 2008. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.

You may also like...