Globalization, Tax Competition and the Future of Tax Systems
Title | Globalization, Tax Competition and the Future of Tax Systems PDF eBook |
Author | Mr.Vito Tanzi |
Publisher | International Monetary Fund |
Pages | 21 |
Release | 1996-12-01 |
Genre | Business & Economics |
ISBN | 1451928289 |
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.
International Tax Competition
Title | International Tax Competition PDF eBook |
Author | Rajiv Biswas |
Publisher | Commonwealth Secretariat |
Pages | 332 |
Release | 2002 |
Genre | Business & Economics |
ISBN | 9780850926880 |
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.
Global Tax Revolution
Title | Global Tax Revolution PDF eBook |
Author | Chris R. Edwards |
Publisher | Cato Institute |
Pages | 267 |
Release | 2008 |
Genre | Business & Economics |
ISBN | 1933995181 |
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Global Tax Fairness
Title | Global Tax Fairness PDF eBook |
Author | Thomas Pogge |
Publisher | Oxford University Press |
Pages | 383 |
Release | 2016 |
Genre | Business & Economics |
ISBN | 0198725345 |
This edited work focuses on tax justice and why it is important for peace, human rights, and a more sustainable future. The inequities that currently exist in the global tax system, and what can be done about it are addressed.
Taxation in the Global Economy
Title | Taxation in the Global Economy PDF eBook |
Author | Assaf Razin |
Publisher | University of Chicago Press |
Pages | 456 |
Release | 2008-04-15 |
Genre | Business & Economics |
ISBN | 0226705889 |
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
The Challenges of Tax Reform in a Global Economy
Title | The Challenges of Tax Reform in a Global Economy PDF eBook |
Author | James Alm |
Publisher | Springer Science & Business Media |
Pages | 498 |
Release | 2005-11-29 |
Genre | Business & Economics |
ISBN | 9780387299129 |
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Winning the Tax Wars
Title | Winning the Tax Wars PDF eBook |
Author | Brigitte Alepin |
Publisher | Kluwer Law International B.V. |
Pages | 229 |
Release | 2016-04-24 |
Genre | Law |
ISBN | 9041194614 |
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.