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Author : Elisabeth Gugl
Release : 2019
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Tax Competition and the Efficiency of "benefit-related" Business Taxes by : Elisabeth Gugl
Download or read book Tax Competition and the Efficiency of "benefit-related" Business Taxes written by Elisabeth Gugl. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt:
Author : George R. Zodrow
Release : 2019
Genre : Capital levy
Kind : eBook
Book Rating : 132/5 ( reviews)
Book Synopsis Taxation in Theory and Practice by : George R. Zodrow
Download or read book Taxation in Theory and Practice written by George R. Zodrow. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in the presence of adjustment costs -- Grandfather rules and the theory of optimal tax reform -- Consumption tax reform: changes in business equity and housing prices / (with John W. Diamond) -- Consumption taxation -- Should capital income be subject to consumption-based taxation? -- A hybrid consumption-based direct tax proposed for Bolivia / (with Charles E. McLure, Jr.) -- U.S. Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes / (with Charles E. McLure, Jr. and Jack Mintz) -- Taxation, uncertainty and the choice of a consumption tax base -- Optimal commodity taxation of traditional and electronic commerce income tax reform -- Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform / (with Charles E. McLure, Jr.) -- The windfall recapture tax : issues of theory and design -- Balancing act: weighing the factors affecting the taxation of capital income in a small open economy / (with Margaret McKeehan) -- State and local tax policy -- Revenue options for the state of texas -- The new view of the property tax : a reformulation / (with Peter Mieszkowski) -- The property tax as a capital tax : a room with three views -- Intrajurisdictional capitalization and the incidence of the property tax -- Tax competition -- Pigou, Tiebout, property taxation and the under-provision of local public goods / (with Peter Mieszkowski) -- Capital mobility and capital tax competition -- Tax competition and the efficiency of "benefit-related" business taxes / (with Elisabeth Gugl).
Author : Richard Teather
Release : 2005
Genre : Business & Economics
Kind : eBook
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Book Synopsis The Benefits of Tax Competition by : Richard Teather
Download or read book The Benefits of Tax Competition written by Richard Teather. This book was released on 2005. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious. It also outlines the threats to tax competition from the EU and OECD, and proposes ways in which the UK government should respond to those threats.
Author : Peter Dietsch
Release : 2015-07-01
Genre : Philosophy
Kind : eBook
Book Rating : 522/5 ( reviews)
Book Synopsis Catching Capital by : Peter Dietsch
Download or read book Catching Capital written by Peter Dietsch. This book was released on 2015-07-01. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Elisabeth Gugl
Release : 2014
Genre :
Kind : eBook
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Book Synopsis The Efficiency of 'benefit-related' Business Taxes by : Elisabeth Gugl
Download or read book The Efficiency of 'benefit-related' Business Taxes written by Elisabeth Gugl. This book was released on 2014. Available in PDF, EPUB and Kindle. Book excerpt:
