Harmful Tax Competition An Emerging Global Issue
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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 82 |
Release | : 1998-05-19 |
Genre | : |
ISBN | : 9264162941 |
Download Harmful Tax Competition An Emerging Global Issue Book in PDF, Epub and Kindle
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.
Author | : Organisation for Economic Co-operation and Development |
Publisher | : |
Total Pages | : 80 |
Release | : 1998 |
Genre | : |
ISBN | : |
Download Harmful Tax Competition Book in PDF, Epub and Kindle
Author | : |
Publisher | : |
Total Pages | : 12 |
Release | : 2000 |
Genre | : |
ISBN | : |
Download The OECD "harmful Tax Competition" Initiative Book in PDF, Epub and Kindle
Explores the issues which arise from two OECD reports: "Harmful Tax Competition: An Emerging Global Issue", and "Towards Global Tax Co-operation: Progress in Identifying and Eliminating Tax Practices".
Author | : |
Publisher | : |
Total Pages | : 25 |
Release | : 1998 |
Genre | : |
ISBN | : |
Download Curbing harmful tax competition. Recommendations by the Committee on Fiscal Affairs Book in PDF, Epub and Kindle
Bi-lingual summary of the report on "Harmful tax competition: an emerging global issue".
Author | : Brigitte Alepin |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 301 |
Release | : 2021-11-25 |
Genre | : Law |
ISBN | : 9403537604 |
Download Coordination and Cooperation Book in PDF, Epub and Kindle
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Author | : Chris Edwards |
Publisher | : Cato Institute |
Total Pages | : 268 |
Release | : 2008-09-23 |
Genre | : Political Science |
ISBN | : 1933995971 |
Download Global Tax Revolution Book in PDF, Epub and Kindle
This book explores one of the most dynamic and exciting aspects of globalization—international tax competition. With rising mobility and soaring capital flows, individuals and businesses are gaining freedom to work and invest in nations with lower tax rates. That freedom is pressuring governments to cut taxes on income, investment, and wealth. In Global Tax Revolution, Chris Edwards and Daniel Mitchell chronicle tax reforms around the world in recent decades. They describe the dramatic business tax cuts of Ireland, the flight of successful people from high-tax France, and the introduction of simple “flat taxes” in more than two dozen nations. Like other aspects of globalization, tax competition is generating intense political opposition. Numerous governments and international organizations are fighting to restrict tax cuts. Edwards and Mitchell challenge those efforts, arguing that tax competition is helping to advance prosperity, expand human rights, and rein in bloated governments.The authors argue that the U.S. economy can be revitalized by embracing competition and overhauling the federal tax code. They discuss how current tax rules suppress wages and investment and describe the tax changes needed for workers and businesses to succeed in the fast-paced global economy. Rather than idly complaining about jobs and capital moving offshore, this book argues that policymakers need to embrace major tax reforms to ensure rising standards of living for Americans in the years ahead.
Author | : Chukwudumogu, Chidozie G. |
Publisher | : Edward Elgar Publishing |
Total Pages | : 240 |
Release | : 2021-12-10 |
Genre | : Law |
ISBN | : 1802200355 |
Download The Regulation of Tax Competition Book in PDF, Epub and Kindle
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.
Author | : Richard Eccleston |
Publisher | : Edward Elgar Publishing |
Total Pages | : 201 |
Release | : 2013-01-01 |
Genre | : Law |
ISBN | : 1849805989 |
Download The Dynamics of Global Economic Governance Book in PDF, Epub and Kindle
ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Author | : Rajiv Biswas |
Publisher | : Commonwealth Secretariat |
Total Pages | : 332 |
Release | : 2002 |
Genre | : Business & Economics |
ISBN | : 9780850926880 |
Download International Tax Competition Book in PDF, Epub and Kindle
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.
Author | : Richard Teather |
Publisher | : |
Total Pages | : 184 |
Release | : 2005 |
Genre | : Competition |
ISBN | : |
Download The Benefits of Tax Competition Book in PDF, Epub and Kindle
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.