Описание: Based on pioneering research on top incomes, this volume uses data from income tax records in 10 OECD countries over the past century to cast new light on the dramatic changes that have taken place among top earners. The volume provides rich material for exploring inequality, taxation, the impact of wars, and executive compensation.
Автор: Gao Название: Tax Reform and Policy in China ISBN: 1138899585 ISBN-13(EAN): 9781138899582 Издательство: Taylor&Francis Рейтинг: Цена: 24499.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Fiscal policy has always been a primary measure of macroeconomic control. Within the framework of macroeconomic analysis, this book reviews the evolution of China`s fiscal policy, and the main changes China`s economy has experienced since 1990s in a chronological order.
Автор: Peter Birch Sorensen Название: Tax Policy in the Nordic Countries ISBN: 0333642805 ISBN-13(EAN): 9780333642801 Издательство: Springer Рейтинг: Цена: 20962.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The Nordic tax systems have recently undergone dramatic changes. Tax bases have been broadened, marginal tax rates have been cut, and the Nordic countries have abandoned the traditional income tax in favour of a `dual` income tax combining progressive taxation of labour income with a low flat tax rate on capital income.
Автор: Brownlee Название: The Political Economy of Transnational Tax Reform ISBN: 1316603393 ISBN-13(EAN): 9781316603390 Издательство: Cambridge Academ Рейтинг: Цена: 6970.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: These essays explore the history of the US tax mission to Japan during the occupation following World War II. Carl Shoup was appointed to create a new tax system for Japan. This volume examines the intellectual world of Shoup and his colleagues, describes their collaboration with Japan and analyzes the mission`s effects.
Автор: Vollebergh Herman Название: Energy Tax and Regulatory Policy in Europe: Reform Priorities ISBN: 0262036398 ISBN-13(EAN): 9780262036399 Издательство: MIT Press Рейтинг: Цена: 6772.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
Concise introductions to the main issues in energy policy and their interaction with environmental policies in the EU.
The European Union (EU) faces critical challenges in energy policy making, the most pressing of which are how to achieve the deep greenhouse gas reductions promised at the December 2015 UN Conference of the Parties in Paris, and how this effort can be coordinated with already existing policies. Energy policy is primarily a member state responsibility, and policy makers need an overarching view of the main issues in energy policy and their interaction with environmental policies. This volume aims to fill this need, offering concise introductions to some of the major issues as well as practical suggestions for policy making.
The contributors discuss reforms to the EU Emissions Trading System (ETS), the world's largest carbon market; ways to improve the operation and integration of the EU's power grids, in terms of both supply and demand; changes to the EU's Energy Tax Directive, which sets tax floors for fuels outside the ETS; the coordination of climate policies with policies to promote renewables and energy efficiency; research into clean technology; challenges to shale gas development; and transportation policy and the need for action on such externalities as traffic congestion. Finally, contributors consider obstacles to reform, including its potential effects on vulnerable households and energy-intensive industries.
Contributors Mikael Skou Andersen, Niels Anger, Bruno De Borger, Antoine Dechezlepretre, Jos Delbeke, Ottmar Edenhofer, Christian Flachsland, Beatriz Gaitan, Polona Gregorin, Cameron Hepburn, Alan Krupnick, Andreas Loschel, Claudio Marcantonini, Felix Christian Matthes, Paul Nahmmacher, Ian Parry, Karen Pittel, David Popp, Stef Proost, Christina Roolfs, Bert Saveyn, Oliver Schenker, Stephen Smith, Alexander Teytelboym, Kurt Van Dender, Herman Vollebergh, Nils-Henrik M. von der Fehr, Zhongmin Wang, Georg Zachmann
Автор: P.J.J. Welfens; B. Meyer; W. Pfaffenberger; P. Jas Название: Energy Policies in the European Union ISBN: 3540416528 ISBN-13(EAN): 9783540416524 Издательство: Springer Рейтинг: Цена: 15372.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Global warming is a serious threat to the stability of world climate and to economic prosperity in some regions. This book offers an analysis which focuses on double dividend issues. The ecological tax reform in Germany and the options of modern energy policy are also described and evaluated.
Автор: Robert Anthoine Название: Tax Incentives for Private Investment in Developing Countries ISBN: 9401744718 ISBN-13(EAN): 9789401744713 Издательство: Springer Рейтинг: Цена: 6986.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment.
Автор: Bird Название: VAT in Developing and Transitional Countries ISBN: 1107401445 ISBN-13(EAN): 9781107401440 Издательство: Cambridge Academ Рейтинг: Цена: 6019.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss the conceptual and practical issues related to VAT in a way that is relevant to students and to tax practitioners and officials around the world.
Автор: Richard Bird Название: The VAT in Developing and Transitional Countries ISBN: 0521877652 ISBN-13(EAN): 9780521877657 Издательство: Cambridge Academ Рейтинг: Цена: 9346.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss the conceptual and practical issues related to VAT in a way that is relevant to students and to tax practitioners and officials around the world.
Автор: Li Название: Rural Tax Reform in China ISBN: 1138937401 ISBN-13(EAN): 9781138937406 Издательство: Taylor&Francis Рейтинг: Цена: 7042.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
This book examines questions of change and inertia in the context of the longstanding grievances over excessive taxation in rural China. How can some changes be sustained, whilst others cannot? How can a longstanding administrative practice be changed or even terminated, especially when previous attempts at change have failed?
Using extensive interview data with local and central bureaucrats, Li's findings highlight the role of parallel developments and agency in the change process, as well as the prevalence of contingency and uncertainty. It also elegantly blends the narrative of the rural tax and administrative reforms with theoretical discussions to deepen our understanding of policy process and institutional change in 21st century China. Despite the authoritarian political system, the Chinese state-in-action which emerges from this book sees actions stemming from both the central and local levels, mediated by strategic design as well as contingency.
This book will be of interest to students and scholars of Chinese Studies, political science and policy and development studies.
Автор: Takeuchi Название: Tax Reform in Rural China ISBN: 1107056845 ISBN-13(EAN): 9781107056848 Издательство: Cambridge Academ Рейтинг: Цена: 12512.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: How does China maintain authoritarian rule while it is committed to market-oriented economic reforms? This book analyzes this puzzle by offering a systematic analysis of the central-local governmental relationship in rural China, focusing on rural taxation and political participation. Drawing on in-depth interviews with Chinese local officials and villagers, and combining them with game-theoretic analyses, it argues that the central government uses local governments as a target of blame for the problems that the central government has actually created. The most recent rural tax reforms, which began in 2000, were a conscious trade-off between fiscal crises and rural instability. For the central government, local fiscal crises and the lack of public goods in agricultural areas were less serious concerns than the heavy financial burdens imposed on farmers and the rural unrest that the predatory extractive behavior of local governments had generated in the 1990s, which threatened both economic reforms and authoritarian rule.
Автор: Joann Martens-Weiner Название: Company Tax Reform in the European Union ISBN: 1441939903 ISBN-13(EAN): 9781441939906 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Having spent almost fifty years of my life defending the separate accou- ing, arm`s length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions.
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