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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
Amidst the debates about 'austerity' a number of vital debates in
public finance have been sidelined. Because the reductions in
government spending - small though they have been so far- have been
designed to reduce the government's borrowing requirement, there
has been little discussion of whether the size of the state should
be reduced in order to facilitate long-run reductions in the burden
of taxation. This book traces the history of the growth of the size
of the state over the last 100 years whilst also making
international comparisons. There is a particular focus on recent
and projected future developments which shows that, though the
total level of government spending has not decreased significantly
in recent years, there has been a big redirection of spending from
some areas to others. The authors then examine the evidence on the
relationship between taxation and economic growth. As well as
reviewing recent literature, they also undertake new modelling that
higher taxes are detrimental for growth. In the final part of the
book, the whole UK tax system is reconsidered in a proper economic
framework.The UK has one of the world's most complex tax systems
and its incoherence has increased over the last five years.
Sweeping reforms are proposed to the system which would involve
abolishing around 20 taxes and the development of a simple,
predictable tax system based on principles that should gain wide
acceptance.
Paying taxes is one of the least popular activities worldwide.
Latin America in particular is notorious for having low direct
taxes, weak compliance and enforcement, and high levels of
inequality. Although fiscal extraction has gained renewed interest
among governments in recent years, with the end of the commodity
boom adding special urgency, the successful adoption and
implementation of tax reforms is easier said than done, even when
tax policy prescriptions are widely shared. This volume provides
the first comprehensive, region-wide assessment of the role of
political factors, including public opinion, democratic
institutions, natural resources, interest groups, political
ideology, and state capacity. What explains the region's low levels
of taxation? What explains the low progressivity in its tax
structure? And what explains considerable differences across
countries? In addressing these questions, each of the volume's
chapters makes original theoretical and empirical contributions
toward understanding how to overcome the political challenges to
taxation.
On July 22, 2014, the Senate Committee on Finance held a public
hearing on the taxation of cross-border income. This book, prepared
by the staff of the Joint Committee on Taxation for the hearing,
includes a description of present law, background on recent global
activity related to the taxation of cross-border income, and
descriptions and a comparison of recent proposals to reform the
U.S. international tax system.
Virtually all fiscal measures influence people's health, through
their impacts on behaviour, consumption, income and wealth. A
narrow subset of fiscal measures, however, can be more directly
aimed at improving health by targeting behaviours and risks that
are known to be strongly associated with health outcomes. The
purpose of this book is to discuss the subject of these measures,
which we define as 'health taxes'. The book aims to enumerate key
health taxes of interest, explore their positive and negative
effects, and how these effects are influenced by the design of
these taxes and the context in which they are applied. We ask how
and where they can be implemented. Critically, we build an argument
throughout the book for why policymakers across government should
care about health taxes.
International taxation is evolving in response to globalization,
capital mobility, and the increased trade in services, and
introduces international tax practitioner, student and researcher
to the theory, practice, and international examples of the changing
landscape.
Models of tax competition in a flat and connected world are very
different than those necessary to ensure compliance in a world
dominated by cross-border flows of goods and repatriation of
profits. Taxes on consumption, e-commerce, and services are looming
innovations in future of international taxation. Tax coordination
and standardization are immense challenges in a world in which the
movement of value is increasingly subtle and hard to detect. And as
corporations and individuals become more sophisticated in the
internationalization of flows of capital, our models must become
more sophisticated in their scope and inclusion.
In the era when trade was dominated by the exchange of manufactured
goods, international taxation was designed to protect domestic
industries, create tax revenue, prevent evasion, and promote
compliance. The traditional toolbox of customs duties, tariffs, and
taxes on repatriated profits must be augmented as the movement of
goods across borders represents a much smaller fraction of trade
and as international taxation policy is increasingly used to
attract foreign corporations rather than discourage branch offices.
International taxation models that can better tax services, track
international flows of capital, and allow a nation to compete in a
world market for capital formation are the tools of the modern tax
practitioner.
International tax policy is now viewed as an integral part of
economic policy. This approach is bound to accelerate as the world
becomes increasingly flat and better connected. Economic progress
is more and more influenced by the movement of services and
information, movements that are no longer through ports but through
fiber optic lines.
This book contributes to the growing literature on international
taxation by bringing together theory and experience, current
practices and innovation, and our current understanding of some of
the challenges now facing and arguably frustrating current
international taxation policy. The book will create new avenues of
research for scholars, a new awareness for students of
International Taxation, and new possibilities for international tax
practitioners. The models and examples presented here suggest that
there are serious problems with measurability of flows of services
and information, and points to an increasingly need for greater
harmonization of international taxation, perhaps through
coordinated consumption-tax oriented approaches.
* Describe the rapidly evolving role of International Taxation in a
globalizing information economy
* Present theoretical models that act as the basis for successful
international tax competition
* Describe the experiences and innovations of representative
internationalized countries
* Discuss some new approaches to International Taxation
* Makes the case for new models of international taxation in an
increasingly global information world
This book explores the debate over whether the top two marginal tax
rates should be permitted to rise back to their 2001 levels - from
the current 33 per cent back to 36 per cent, and from the current
35 per cent back to 39.6 per cent. The analysis takes into account
the relationship between the top tax rates on ordinary income, the
tax rate on capital gains and dividends and the alternative minimum
tax. Arguments for raising the tax rates on high-income taxpayers
start with the need to raise additional revenue and to signal the
beginning of an effort by the United States to reduce its deficit.
This policy is viewed as collecting revenue from taxpayers with the
most income, who received the biggest Bush tax cuts, and who are
least likely to reduce their consumption spending or work effort in
response to an increase in their marginal tax rate.
Durch die Schaffung gemeinsamer Wirtschaftsraume kommt es sowohl
auf unternehmerischer als auch auf persoenlicher Ebene zu
internationalen wirtschaftlichen Verflechtungen. Vermoegen wird in
verschiedenen Formen in unterschiedlichen Landern investiert,
Wohnsitze und Ansassigkeiten werden verlagert. Es kommt zu
grenzuberschreitenden Vermoegensbesitzverhaltnissen. Dadurch
entstehen in mehreren Landern gleichzeitig steuerliche
Anknupfungsmerkmale, die eine Erbschaft- bzw. Schenkungsteuer
ausloesen koennen. Nationale deutsche Regelungen reichen in der
Regel nicht aus, um eine drohende Doppelbesteuerung ganzlich
aufzuheben. Anders als im Bereich der Ertragsteuern ist das Netz
der Doppelbesteuerungsabkommen im Bereich der Erbschaft- bzw.
Schenkungsteuern in Deutschland und international nicht stark
ausgepragt. Dadurch gibt es selbst innerhalb der EU ein hohes Mass
an Doppelbesteuerungsrisiken. Die Relevanz und steuerliche Brisanz
dieser Thematik werden oft erst erkannt, wenn tatsachlich eine
Doppelbesteuerung eintritt. Die Untersuchung zeigt auf, auf welcher
Ebene von der Entstehung der Steuer bis zur Ermittlung der finalen
Steuerschuld angesetzt werden kann, um im Verhaltnis von
Deutschland zu Frankreich, zu Grossbritannien und zu den
Niederlanden das Risiko der Doppelbesteuerung zu minimieren.
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Customs Tariffs
(Hardcover)
United States Congress Senate Comm ), Nelson W (Nelson Wilmarth) Aldrich, United States Congress House Commi
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