A Taxing Journey How Civic Actors Influence Tax Policy, Paolo de Renzio
Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers Название: Allocating Taxing Powers within the European Union ISBN: 3642436374 ISBN-13(EAN): 9783642436376 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
Автор: Scheve, Kenneth F., Название: Taxing the rich : ISBN: 0691165459 ISBN-13(EAN): 9780691165455 Издательство: Wiley Рейтинг: Цена: 3960.00 р. Наличие на складе: Поставка под заказ.
Описание: In today`s social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens--and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty c
Автор: Thom, Michael Название: Taxing sin ISBN: 3030491757 ISBN-13(EAN): 9783030491758 Издательство: Springer Рейтинг: Цена: 3912.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: For centuries, governments have levied these "sin taxes" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana, with calls to impose further taxes on plastic bags, meat, and even robots and carbon.
Автор: Isabelle Richelle; Wolfgang Sch?n; Edoardo Travers Название: Allocating Taxing Powers within the European Union ISBN: 3642349188 ISBN-13(EAN): 9783642349188 Издательство: Springer Рейтинг: Цена: 13974.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.
The overarching goal is to flesh out the extent to which a substantive "allocation of taxing powers" within the European Union is on its way to a convincing overall framework and to stretch the discussion "beyond discrimination".
Описание: The study supports policy makers in designing legal and operational frameworks and practices to enhance cooperation between tax authorities and Law Enforcement Agencies at the domestic and international levels, and to build on synergies between investigations and enforcement in the context of tax crimes, money laundering and corruption.
Автор: Mumford, Ann Название: Taxing Culture ISBN: 1840147105 ISBN-13(EAN): 9781840147100 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Поставка под заказ.
Автор: Alexander D. Klemm, Ernesto Crivelli, J. E. J. De Vrijer, Ruud A. de Mooij, Shafik Hebous Название: Taxing Multinationals in Europe ISBN: 1513570765 ISBN-13(EAN): 9781513570761 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 3742.00 р. Наличие на складе: Нет в наличии.
Описание: Contributes to the European policy debate on corporate income tax reform. The paper takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. It also analyses corporate tax spillovers in Europe and examines progress in European CIT coordination.
Автор: Elliffe Craig Название: Taxing the Digital Economy: Theory, Policy and Practice ISBN: 1108485243 ISBN-13(EAN): 9781108485241 Издательство: Cambridge University Press Рейтинг: Цена: 26967.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: In dealing with digital companies, the international tax world is at a crossroads: reform will either involve unilateral country-by-country digital services taxes, or a consensus-driven multilateral new 2020s compromise developed by the OECD. This book provides a comprehensive analysis of the effectiveness of the OECD`s proposed reforms.
Автор: Devereux, Michael P. (director Of The Oxford University Centre For Business Taxation And Professor Of Business Taxation, Director Of The Oxford Univer Название: Taxing profit in a global economy paperb ISBN: 0198808070 ISBN-13(EAN): 9780198808077 Издательство: Oxford Academ Рейтинг: Цена: 5146.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.
Автор: Devereux, Michael P. (director Of The Oxford University Centre For Business Taxation And Professor Of Business Taxation, Director Of The Oxford Univer Название: Taxing profit in a global economy hardba ISBN: 0198808062 ISBN-13(EAN): 9780198808060 Издательство: Oxford Academ Рейтинг: Цена: 18612.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers. Stepping back from current political debates on combatting profit shifting and how taxing rights over the profits of the digitalized economy should be allocated, this book undertakes a fundamental review of the existing international system of taxing business profit. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform.
Автор: Le Bodo Название: Taxing Soda for Public Health ISBN: 3319336479 ISBN-13(EAN): 9783319336473 Издательство: Springer Рейтинг: Цена: 16769.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This timely reference analyzes the rationale, impact, and feasibility of taxation of sugar-sweetened beverages (SSBs) as a public health measure to contribute curbing obesity and diabetes rates, specifically in Canada. It presents the pros and cons of taxing soda, with the latest data on adverse health effects of its consumption, plus the various business and political issues surrounding the contentious proposition. Reviewed research is multidisciplinary, spanning health and medicine to ethics, economics, and law. Conclusions and caveats are clear and presented at a comfort level for the general reader. The result is a blueprint for analyzing the relevancy of taxes on sweetened soft drinks or other low-nutrition food products, plus a trove of valuable insights into aspects of government decision-making and consumer food behavior.Included in the coverage:· Reasons for specifically targeting SSBs· SSB taxation as a public health policy instrument· Effects of SSB taxation on energy intakes and population health· Potential undesirable effects relating to SSB taxation· Social and political acceptability of SSB taxation· Evaluability of SSB taxationTaxing Soda for Public Health will interest policymakers, public health professionals, advocacy groups, and researchers at the Canadian and international levels (e.g., in areas such as public health, nutrition, food and health policies, health economics, and evaluation), as well as students and all other parties interested in nutrition policies.
Автор: Gisela Huerlimann; W. Elliot Brownlee; Eisaku Ide Название: Worlds of Taxation ISBN: 3030079783 ISBN-13(EAN): 9783030079789 Издательство: Springer Рейтинг: Цена: 23757.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.
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