Global Issues in Income Taxation

Author: Daniel J. Lathrope

Publisher: West Academic

ISBN: 9780314188069

Category: Law

Page: 197

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This concise book is designed to provide professors teaching an introductory federal income taxation course with supplementary materials to introduce students to comparative and international tax topics. The book is accessible to students early in the course. An introductory chapter covers the structure of global tax systems and income taxes, as well as the various concepts of "income" employed by different tax systems. Coverage also includes chapters exploring the comparative tax treatment of in-kind benefits, gifts and inheritances, deductions, the taxable unit and income splitting rules, and capital gains. A separate chapter explores the issues raised when income is earned in international transactions. Basic international tax coverage includes an introduction to taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties. The book includes both domestic and foreign cases, authorities, and statutes, as well as explanatory text. Because of its coverage, this text also is an excellent vehicle for exploring tax policy issues.
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Elements of International Income Taxation

Author: Philippe Malherbe

Publisher: Bruylant

ISBN: 2802750542

Category: Law

Page: 194

View: 6745

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Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.
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Studies in International Taxation

Author: Alberto Giovannini,R. Glenn Hubbard,Joel Slemrod

Publisher: University of Chicago Press

ISBN: 9780226297033

Category: Business & Economics

Page: 332

View: 9548

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As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.
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Tax Policy in the Real World

Author: Joel Slemrod

Publisher: Cambridge University Press

ISBN: 9780521646444

Category: Business & Economics

Page: 515

View: 1545

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Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.
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The Challenges of Tax Reform in a Global Economy

Author: James Alm,Jorge Martinez-Vazquez,Mark Rider

Publisher: Springer Science & Business Media

ISBN: 9780387299129

Category: Business & Economics

Page: 474

View: 5821

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This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
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Taxing profits in a global economy

domestic and international issues

Author: Organisation for Economic Co-operation and Development,Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 2 on Tax Analysis and Tax Statistics

Publisher: Organisation for Economic Co-operation and Development

ISBN: N.A

Category: Business & Economics

Page: 470

View: 4438

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Tax Policy Challenges in the 21st Century

Schriftenreihe IStR Band 86

Author: Karoline Spies,Raffaele Petruzzi

Publisher: Linde Verlag GmbH

ISBN: 370940603X

Category: Law

Page: 744

View: 9895

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The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.
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International Tax Issues Relating to Globalization

Congressional Hearing

Author: William V. Roth, Jr.

Publisher: DIANE Publishing

ISBN: 0756705665

Category:

Page: 166

View: 3136

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Witnesses include: Robin D. Beran, director, corporate tax and assistant treasurer, Caterpillar, Inc., Peoria, IL; Julietta Guarino, v.p., Taxes and Customs, ABB, Inc., Stamford, CT, on behalf of the Organization for International Investment; John L. Loffredo, v.p., taxes/NAFTA, Daimler Chrysler Corp., Auburn Hills, MI; Robert H. Perlman, v.p., tax, licensing and custom, Intel Corp.; John H. Mutti, prof. of economics, dept. of economics, Grinnell College, Grinnell, IA.; and Matthew J. Slaughter, assist. prof. of economics, dept. of economics, Dartmouth College, Hanover, NH.
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Tax Policy in the Global Economy

Selected Essays of Peggy B. Musgrave

Author: Peggy B. Musgrave

Publisher: Edward Elgar Pub

ISBN: N.A

Category: Business & Economics

Page: 470

View: 8333

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Income tax analysis extended to the arena of multinational investment . The concept of tax equity among nations is introduced and developed. The complex tax issues which arise in the case of cross-border investment are addressed.
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Tax Law Design and Drafting:

Author: Mr. Victor Thuronyi

Publisher: International Monetary Fund

ISBN: 1455233633

Category: Business & Economics

Page: 731

View: 6158

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A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.
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