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.
Design and Reform of Taxation Policy
Design and Reform of Taxation Policy - 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 Design and Reform of Taxation Policy write by P. Galeotti. This book was released on 2013-03-09. Design and Reform of Taxation Policy available in PDF, EPUB and Kindle. G. Galeotti* and M. Marrelli** *Universita di Perugia **Universita di Napoli 1. The economic analysis of optimal taxation has permitted considerable steps to be taken towards the understanding of a number of problems: the appropriate degree of progression, the balance between different taxes, the equity-efficiency trade-off etc .. Though at times considered as abstract and of little use in policy design, the issues it addresses are real ones and very much on the agenda of many countries. As usual in scientific debate, criticisms have contributed to the correct understanding of the theoretical problems involved and made clear that, at the present state of the art, definitive conclusions may be premature. A first well-taken criticism addresses the assumption, underlying optimal taxation models, of a competitive economy with perfect information on the part of individual agents and full market clearing. Once we leave the Arrow-Debreu world, it is no longer necessarily the case that taxes and transfers introduce distortions on otherwise efficient allocations.
Tax By Design
Tax By Design - 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 Tax By Design write by Stuart Adam. This book was released on 2011-09. Tax By Design available in PDF, EPUB and Kindle. 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.
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.
Designing a Tax Administration Reform Strategy
Designing a Tax Administration Reform Strategy - 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 Designing a Tax Administration Reform Strategy write by Ms.Katherine Baer. This book was released on 1997-03-01. Designing a Tax Administration Reform Strategy available in PDF, EPUB and Kindle. Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
