Critical Issues in Taxation and Development - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Critical Issues in Taxation and Development write by Clemens Fuest. This book was released on 2013. Critical Issues in Taxation and Development available in PDF, EPUB and Kindle. The contributions in this book analyse the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. After a comprehensive overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions.
Understanding the tax reform debate background, criteria, & questions
Understanding the tax reform debate background, criteria, & questions - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Understanding the tax reform debate background, criteria, & questions write by . This book was released on 2005. Understanding the tax reform debate background, criteria, & questions available in PDF, EPUB and Kindle.
Taxation and Development
Taxation and Development - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation and Development write by Mr.Michael Keen. This book was released on 2012-09-01. Taxation and Development available in PDF, EPUB and Kindle. Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
Taxing Africa
Taxing Africa - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing Africa write by Mick Moore. This book was released on 2018-07-15. Taxing Africa available in PDF, EPUB and Kindle. Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Corporate Income Taxes under Pressure
Corporate Income Taxes under Pressure - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate Income Taxes under Pressure write by Ruud A. de Mooij. This book was released on 2021-02-26. Corporate Income Taxes under Pressure available in PDF, EPUB and Kindle. 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.
