Taxation Perspectives
Wealth Taxes: Perspectives from ATI and Partner Countries
Insights from ATI partners on wealth taxation's role in closing the tax gap and promoting equity.
Taxation and the National Debt. 1. Perspectives on Income Tax Increases. Perspective 1: Data from meta-analysis of tax studies conducted by the. Economic Policy ...
Taxation: Philosophical Perspectives, Martin O'Neill and Shepley Orr ...
With this remarkable collection of 12 essays and a concise introduction, we now have a philosophical literature on the topic.
Insights from a Tax-systems Perspective* | CESifo Economic Studies
Abstract. The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis: administrative and compli.
Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base ...
Perspectives on Corporate Tax Planning: Observations from the ...
This paper provides a survey of that literature, with a focus on developments over the last decade. In the survey, we highlight key contributions.
Perspectives on Alcohol Taxation - PMC
The issue of alcohol taxation can be viewed from several angles: public health, revenue generation, economic efficiency, fairness, and effects on employment.
Optimal income taxation: An urban economics perspective
Optimal tax rates are determined by traditional forces plus a new term arising from urban forces: house price, migration and agglomeration effects.
A time series perspective on income-based tax support for R&D and ...
The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation ...
International Taxation from Global South Perspectives - Policy Center
... Taxation from the Global South perspectives. Tax revenue mobilization plays a key role in financing the economic and social development of countries. When.
Taxation: An International Perspective - Fraser Institute
Michael Walker. Canadian Cataloguing in Publication Data. Main entry under title: Taxation, an international perspective. Includes index. ISBN 0 ...
A Global Perspective on Citizenship-Based Taxation
For those taxed on the basis of legal status alone, however, the enforceability of the tax jurisdiction depended almost entirely on the indi- vidual's own ...
Taxation and Inequality in Latin America: New Perspectives on Politica
The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource ...
Corporate Taxation, Group Debt Funding and Base Erosion
Corporate Taxation, Group Debt Funding and Base Erosion: New Perspectives on the EU Anti-Tax Avoidance Directive. SKU:10071977-0001. Gianluigi ...
Taxation: Philosophical Perspectives | Center of Tax Knowledge
Taxation: Philosophical Perspectives ... This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central ...
Another set of literature has focused on taxation from the perspective of state capacity. A brief summary of the argued connection is that taxation captures ...
Gender Equality and Taxation - International Perspectives
The National tax laws and international tax policies have, despite impressive growth performances in many economies, worked against economic ...
Focus and Perspective in Taxation | Harvard Kennedy School
Focus and Perspective in Taxation. Thomas Brennan, March 30, 2017, Video, "On the occasion of his appointment as the Stanley S. Surrey Professor of Law, ...
Government redistribution and development: A global perspective ...
Based on a database on the distribution of taxes and transfers in 151 countries, this column uncovers a number of new results on the evolution of fiscal ...
Taxation in Historical Perspective: on the Origins and Evolution of ...
The historical study of taxation has received renewed interest not only among economic historians and sociologists both also among political scientists. Topics ...