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Author: Peter-Christian Witt Publisher: Berg Publishers ISBN: Category : Business & Economics Languages : en Pages : 180
Book Description
Research paper by various German scholars in English language focusing aspects of public finance arising in Germany and other countries in Central Europe.
Author: Peter-Christian Witt Publisher: Berg Publishers ISBN: Category : Business & Economics Languages : en Pages : 180
Book Description
Research paper by various German scholars in English language focusing aspects of public finance arising in Germany and other countries in Central Europe.
Author: Food and Agriculture Organization of the United Nations Publisher: FAO ISBN: Category : Technology & Engineering Languages : en Pages : 64
Book Description
This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: Gabriel Zucman Publisher: University of Chicago Press ISBN: 022624556X Category : Business & Economics Languages : en Pages : 142
Book Description
We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.
Author: Collectif Publisher: OECD ISBN: 9789264299337 Category : Business & Economics Languages : en Pages : 112
Book Description
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
Author: Reuven S. Avi-Yonah Publisher: Kluwer Law International B.V. ISBN: 9041161449 Category : Law Languages : en Pages : 242
Book Description
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author: Kenneth Scheve Publisher: Princeton University Press ISBN: 0691178291 Category : Political Science Languages : en Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich 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 countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Author: Thomas Brady Publisher: BRILL ISBN: 9004391657 Category : History Languages : en Pages : 735
Book Description
The Handbook of European History 1400-1600 brings together the best scholarship into an array of topical chapters that present current knowledge and thinking in ways useful to the specialist and accessible to students and to the educated non-specialist. Forty-one leading scholars in this field of history present the state of knowledge about the grand themes, main controversies and fruitful directions for research of European history in this era. Volume 1 (Structures and Assertions) described the people, lands, religions and political structures which define the setting for this historical period. Volume 2 (Visions, Programs, Outcomes) covers the early stages of the process by which newly established confessional structures began to work their way among the populace.
Author: Jean W. Sedlar Publisher: University of Washington Press ISBN: 029580064X Category : History Languages : en Pages : 573
Book Description
Although the Middle Ages saw brilliant achievements in the diverse nations of East Central Europe, this period has been almost totally neglected in Western historical scholarship. East Central Europe in the Middle Ages provides a much-needed overview of the history of the region from the time when the present nationalities established their state structures and adopted Christianity up to the Ottoman conquest. Jean Sedlar’s excellent synthesis clarifies what was going on in Europe between the Elbe and the Ukraine during the Middle Ages, making available for the first time in a single volume information necessary to a fuller understanding of the early history of present-day Poland, the Czech Republic, Slovakia, Hungary, Romania, Bulgaria, Albania, and the former Yugoslavia. Sedlar writes clearly and fluently, drawing upon publications in numerous languages to craft a masterful study that is accessible and valuable to the general reader and the expert alike. The book is organized thematically; within this framework Sedlar has sought to integrate nationalities and to draw comparisons. Topics covered include early migrations, state formation, monarchies, classes (nobles, landholders, peasants, herders, serfs, and slaves), towns, religion, war, governments, laws and justice, commerce and money, foreign affairs, ethnicity and nationalism, languages and literature, and education and literacy. After the Middle Ages these nations were subsumed by the Ottoman, Habsburg, Russian, and Prussian-German empires. This loss of independence means that their history prior to foreign conquest has acquired exceptional importance in today’s national consciousness, and the medieval period remains a major point of reference and a source of national pride and ethnic identity. This book is a substantial and timely contribution to our knowledge of the history of East Central Europe.
Author: Mick Moore Publisher: Bloomsbury Publishing ISBN: 1783604557 Category : Business & Economics Languages : en Pages : 289
Book Description
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Author: Peter-Christian Witt
Author: Peter-Christian Witt
Author: European Economic Community. Commission
Author: Food and Agriculture Organization of the United Nations
Author: Gabriel Zucman
Author: Collectif
Author: Reuven S. Avi-Yonah
Author: Kenneth Scheve
Author: Thomas Brady
Author: Jean W. Sedlar
Author: Mick Moore