Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 454
Book Description
The Shifting and Incidence of Taxation
Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 454
Book Description
Tax Shift
Author: Alan Thein DurningPublisher:
ISBN: 9781886093072
Category : Environmental impact charges
Languages : en
Pages : 0
Book Description
"April 1998." Includes bibliographical references (p. [99]-115).
The Shifting and Incidence of Taxation
Author: Otto von MeringPublisher:
ISBN:
Category : Tax incidence
Languages : en
Pages : 288
Book Description
Corporate Income Taxes under Pressure
Author: Ruud A. de MooijPublisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Action Plan on Base Erosion and Profit Shifting
Author: OECDPublisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 48
Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Addressing Base Erosion and Profit Shifting
Author: OECDPublisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 88
Book Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
The Shifting and Incidence of Taxation
Author: Edwin R. A. SeligmanPublisher: Forgotten Books
ISBN: 9781330214251
Category : Business & Economics
Languages : en
Pages : 447
Book Description
The Shifting and Incidence of Taxation is a title authored by Edwin Seligman, a professor at Columbia University. This work is an examination of the effect of taxes on economic welfare. For as long as there have been taxes, there have been varying philosophies on how the system of taxation should be structured. The purpose of Edwin Seligman's The Shifting and Incidence of Taxation is to provide the reader with an overview of the various approaches to tax incidence and examine the impacts on the individual under different systems of taxation. The author has divided the work into two distinct parts. Part one examines the history of the doctrine of incidence, highlighting both early and more modern approaches to the topic. Part two provides the reader with a detailed analysis of incidence as commonly deployed, and includes a thorough examination of the various forms of taxes and overarching taxation principles. The book concludes with a section providing advice to legislators, as well as a bibliography. The Shifting and Incidence of Taxation is a thorough handling of its subject matter. The title attempts to walk the fine line between accessibility and accuracy, and is largely successful, making this a work that can be appreciated both by economists and those with little formal background in the theories of taxation. Having been published in the nineteenth century, this work is also valuable for the snapshot in time that it provides of the tax system in the late 1800s. Readers interested in theories of taxation will surely find The Shifting and Incidence of Taxation to be a compelling read. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Tax Incidence, Tax Burden, and Tax Shifting
Author: Stephen J. EntinPublisher:
ISBN:
Category : Tax incidence
Languages : en
Pages : 0
Book Description
The Shifting and Incidence of Taxation (Classic Reprint)
Author: Edwin R. A. SeligmanPublisher: Forgotten Books
ISBN: 9781527963450
Category : Business & Economics
Languages : en
Pages : 446
Book Description
The Shifting and Incidence of Taxation is a title authored by Edwin Seligman, a professor at Columbia University. This work is an examination of the effect of taxes on economic welfare. For as long as there have been taxes, there have been varying philosophies on how the system of taxation should be structured. The purpose of Edwin Seligman's The Shifting and Incidence of Taxation is to provide the reader with an overview of the various approaches to tax incidence and examine the impacts on the individual under different systems of taxation. The author has divided the work into two distinct parts. Part one examines the history of the doctrine of incidence, highlighting both early and more modern approaches to the topic. Part two provides the reader with a detailed analysis of incidence as commonly deployed, and includes a thorough examination of the various forms of taxes and overarching taxation principles. The book concludes with a section providing advice to legislators, as well as a bibliography. The Shifting and Incidence of Taxation is a thorough handling of its subject matter. The title attempts to walk the fine line between accessibility and accuracy, and is largely successful, making this a work that can be appreciated both by economists and those with little formal background in the theories of taxation. Having been published in the nineteenth century, this work is also valuable for the snapshot in time that it provides of the tax system in the late 1800s. Readers interested in theories of taxation will surely find The Shifting and Incidence of Taxation to be a compelling read. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
The Shifting and Incidence of Taxation
Author: Edwin R. A. SeligmanPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 431
Book Description