Financial Markets And Capital Income Taxation In A Global Economy

Autor: Paolo Roberti
Publisher: North-Holland
File Size: 30,82 MB
Format: PDF
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The book describes the developments and the evidence, the problems and the interrelationships among problems, the outlook, and the intricate balance between the national and the international dimensions of the policy issues faced by tax administrations in OECD countries in the field of financial markets and capital income taxation in the wake of profound technological change and market globalization. The book provides a broad perspective of the problems, comparing thoughts on how the problems may be best dealt with, and using lessons from experience with theoretical and policy developments in a number of countries including the EU, North America and Australia. The book focuses on the following topics: • falling barriers, increased capital mobility, and the challenges of capital market globalization • the implications, for capital income taxation, of technological innovation and new financial products • tax distortions and international market pressures for national tax system conformity • questions of national tax sovereignty and the constraints imposed on governments by tax competition • the growing need for tax cooperation • emerging national and international capital taxation issues, including the premise that international cooperation may be key to solving, or at least alleviating, the existing and predicted tax problems.


Autor: Margaret Lamb
Publisher: Oxford University Press on Demand
ISBN: 0199242933
File Size: 20,35 MB
Format: PDF, ePub
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It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".

Taxation Of Financial Intermediation

Autor: Patrick Honohan
Publisher: World Bank Publications
ISBN: 9780821354346
File Size: 70,43 MB
Format: PDF
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This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discussed include: the design of optimal tax schemes, the role of imperfect information and the links between taxation and saving, inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, VAT and financial transactions taxes; as well as current practice in the industrial world and case studies of distorted national systems. This is a co-publication of the World Bank and Oxford University Press.

Developing Government Bond Markets A Handbook

Publisher: World Bank Publications
ISBN: 9780821349557
File Size: 55,95 MB
Format: PDF, Kindle
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This handbook is a comprehensive and authoritative reference for both senior policymakers—those responsible for the development of government bond markets in their own countries—and all individuals responsible for guiding the market development process at the operational level—those who have a substantial need to understand the policy issues involved.

Taxation In The Global Economy

Autor: Assaf Razin
Publisher: University of Chicago Press
ISBN: 9780226705880
File Size: 50,52 MB
Format: PDF, Mobi
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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.

Taxation In A Global Economy

Autor: Andreas Haufler
Publisher: Cambridge University Press
ISBN: 9780521782760
File Size: 80,57 MB
Format: PDF, Mobi
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The implications of increasing international factor mobility on tax policy at national and international level.

Economics The Definitive Encyclopedia From Theory To Practice 4 Volumes

Autor: David A. Dieterle Ph.D.
Publisher: ABC-CLIO
ISBN: 0313397082
File Size: 31,59 MB
Format: PDF, Docs
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A comprehensive four-volume resource that explains more than 800 topics within the foundations of economics, macroeconomics, microeconomics, and global economics, all presented in an easy-to-read format. • Provides readers with a comprehensive one-stop reference source on the subject of economics that serves as an easy-to-read "textbook" • Presents more than 800 entries in four books that address economics foundations, macroeconomics, microeconomics, and global economics as well as a glossary and a documents section • Spotlights the concepts, movements, events, people, organizations, places, and objects relevant to the study of economics at the macro, micro, and global levels • Includes excerpts from key court and legislative documents that influenced the U.S. economy

Taxes And Exchange Rates In The Eu

Autor: J. Lorié
Publisher: Springer
ISBN: 0230625703
File Size: 47,73 MB
Format: PDF, ePub
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This book looks at concerns in the EU about differences in company tax rates, exchange rate changes, and inflation differentials, building an analytical model which includes the finance decision of firms, particularly those decisions which have a strong tax component.

Studies In International Taxation

Autor: Alberto Giovannini
Publisher: University of Chicago Press
ISBN: 9780226297033
File Size: 74,14 MB
Format: PDF, Kindle
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As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.