Review of International Competitiveness of Alaska's Fiscal System
Title | Review of International Competitiveness of Alaska's Fiscal System PDF eBook |
Author | John C. Gault |
Publisher | |
Pages | 264 |
Release | 1995 |
Genre | Petroleum industry and trade |
ISBN |
2017 State Business Tax Climate Index
Title | 2017 State Business Tax Climate Index PDF eBook |
Author | Jared Walczak |
Publisher | |
Pages | |
Release | 2017-09-28 |
Genre | |
ISBN | 9781942768128 |
The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
2018 State Business Tax Climate Index
Title | 2018 State Business Tax Climate Index PDF eBook |
Author | Jared Walczak |
Publisher | |
Pages | |
Release | 2017-10-17 |
Genre | |
ISBN | 9781942768180 |
The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
The Federal Reserve System Purposes and Functions
Title | The Federal Reserve System Purposes and Functions PDF eBook |
Author | Board of Governors of the Federal Reserve System |
Publisher | |
Pages | 0 |
Release | 2002 |
Genre | Banks and Banking |
ISBN | 9780894991967 |
Provides an in-depth overview of the Federal Reserve System, including information about monetary policy and the economy, the Federal Reserve in the international sphere, supervision and regulation, consumer and community affairs and services offered by Reserve Banks. Contains several appendixes, including a brief explanation of Federal Reserve regulations, a glossary of terms, and a list of additional publications.
Interjurisdictional Tax and Policy Competition
Title | Interjurisdictional Tax and Policy Competition PDF eBook |
Author | Daphne A. Kenyon |
Publisher | |
Pages | 84 |
Release | 1991 |
Genre | Intergovernmental tax relations |
ISBN |
Towards a Neutral Formulary Apportionment System in Regional Integration
Title | Towards a Neutral Formulary Apportionment System in Regional Integration PDF eBook |
Author | Shu-Chien Chen |
Publisher | Kluwer Law International B.V. |
Pages | 471 |
Release | 2023-03-09 |
Genre | Law |
ISBN | 9403532963 |
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Energy Abstracts for Policy Analysis
Title | Energy Abstracts for Policy Analysis PDF eBook |
Author | |
Publisher | |
Pages | 436 |
Release | 1988 |
Genre | Power resources |
ISBN |