Tax By Design
Title | Tax By Design PDF eBook |
Author | Stuart Adam |
Publisher | Oxford University Press |
Pages | 552 |
Release | 2011-09 |
Genre | Business & Economics |
ISBN | 0199553742 |
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Tax by Design for the Netherlands
Title | Tax by Design for the Netherlands PDF eBook |
Author | Sijbren Cnossen |
Publisher | Oxford University Press |
Pages | 450 |
Release | 2022 |
Genre | Business & Economics |
ISBN | 0192855247 |
"This book is the product of the first Cnossen Forum-Tax by design for the Netherlands that was held on 23-24 May 2019."--Page v.
Dimensions of Tax Design
Title | Dimensions of Tax Design PDF eBook |
Author | James A. Mirrlees |
Publisher | Oxford University Press |
Pages | 1360 |
Release | 2010-04-29 |
Genre | Business & Economics |
ISBN | 0199553750 |
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Tax by design: the Mirrlees Review
Title | Tax by design: the Mirrlees Review PDF eBook |
Author | |
Publisher | |
Pages | |
Release | 2011 |
Genre | |
ISBN |
Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective
Title | Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 64 |
Release | 2014-10-24 |
Genre | |
ISBN | 9264223215 |
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Tax Design and Administration in a Post-BEPS Era
Title | Tax Design and Administration in a Post-BEPS Era PDF eBook |
Author | Kerrie Sadiq |
Publisher | |
Pages | 356 |
Release | 2019 |
Genre | Business & Economics |
ISBN | 9781906201487 |
In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.