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Author: A. B. Atkinson
Publisher: Oxford University Press
Published: 2010-04
Total Pages: 799
ISBN-13: 0199286892
DOWNLOAD EBOOKThis volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.
Author: Bibliothèque centrale (Fonds Quetelet)
Publisher:
Published: 1992
Total Pages: 498
ISBN-13:
DOWNLOAD EBOOKAuthor: Henry Peter
Publisher:
Published: 2021-12
Total Pages: 738
ISBN-13: 9780367688288
DOWNLOAD EBOOK"The Routledge Handbook on Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective-covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law-because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark, yet only the beginning of a journey in which a lot remains to be studied, learned, and said"--
Author: Raphaël Douady
Publisher: Springer
Published: 2017-08-29
Total Pages: 484
ISBN-13: 3319442872
DOWNLOAD EBOOKFinancial regulation has dramatically evolved and strengthened since the crisis on both sides of the Atlantic, with enhanced international coordination through the G-20 and the Financial Stability Board and, at the regional level, a definite contribution from the European Union. However the new regulatory environment has its critics, with many divergent voices arguing that over-regulation has become a root cause of our current economic stagnation. This book provides a bigger picture view of the impact and future of financial regulation in the EU, exploring the relationship between microeconomic incentives and macroeconomic growth, regulation and financial integration, and the changes required in economic policy to further European integration. Bringing together contributions from law, economics and management science, it offers readers an accessible but rigorous understanding of the current state of play of the regulatory environment, and on the future challenges. Coverage will include: • A review of the recent regulatory changes from a legal and economic perspective • Analysis of how the economic model of financial institutions and entities is impacted by the new frameworks • How to improve securitization and new instruments under MIFID II • Issues in the enhanced supervision under delegated acts for AIFMD, CRR-CRD IV and Solvency II • How long term funding can be supplied in lieu of the non-conventional monetary policies • A new architecture for a safer and more efficient European financial system Financial Regulation in the EU provides much needed clarity on the impact of new financial regulation and the future of the economy, and will prove a must have reference for all those working in, researching and affected by these changes.
Author: Michael Lang
Publisher:
Published: 2016
Total Pages: 840
ISBN-13: 9789087223588
DOWNLOAD EBOOKGeneral anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.
Author: Carola Hein
Publisher: Routledge
Published: 2006-09-27
Total Pages: 364
ISBN-13: 1134341490
DOWNLOAD EBOOKAdding a new perspective to the current literature on decentralization in Japan, Cities, Autonomy and Decentralization in Japan, approaches the subject from an urban studies and planning approach. The essays in the collection present a cogent compilation of case studies focusing on the past, present and future of decentralization in Japan. These include small scale development in the fields such as citizen participation (machizukuri), urban form and architecture, disaster prevention and conservation of monuments. The contributors suggest that new trends are emerging after the bursting of Japan's economic bubble and assess them in the context of the country's larger socio-political system. This in-depth analysis of the development outside of Japan provides a valuable addition to students of Urban, Asian and Japanese Studies.
Author: Glenn-Marie Lange
Publisher: World Bank Publications
Published: 2018-01-30
Total Pages: 293
ISBN-13: 1464810478
DOWNLOAD EBOOKCountries regularly track gross domestic product (GDP) as an indicator of their economic progress, but not wealth—the assets such as infrastructure, forests, minerals, and human capital that produce GDP. In contrast, corporations routinely report on both their income and assets to assess their economic health and prospects for the future. Wealth accounts allow countries to take stock of their assets to monitor the sustainability of development, an urgent concern today for all countries. The Changing Wealth of Nations 2018: Building a Sustainable Future covers national wealth for 141 countries over 20 years (1995†“2014) as the sum of produced capital, 19 types of natural capital, net foreign assets, and human capital overall as well as by gender and type of employment. Great progress has been made in estimating wealth since the fi rst volume, Where Is the Wealth of Nations? Measuring Capital for the 21st Century, was published in 2006. New data substantially improve estimates of natural capital, and, for the fi rst time, human capital is measured by using household surveys to estimate lifetime earnings. The Changing Wealth of Nations 2018 begins with a review of global and regional trends in wealth over the past two decades and provides examples of how wealth accounts can be used for the analysis of development patterns. Several chapters discuss the new work on human capital and its application in development policy. The book then tackles elements of natural capital that are not yet fully incorporated in the wealth accounts: air pollution, marine fi sheries, and ecosystems. This book targets policy makers but will engage anyone committed to building a sustainable future for the planet.
Author: Paul Ekins
Publisher:
Published: 2011
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKA comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
Author: OECD
Publisher: OECD Publishing
Published: 2006-02-14
Total Pages: 147
ISBN-13: 9264013725
DOWNLOAD EBOOKThis book provides a detailed and up-to-date picture of the current state of China's public expenditure policies, the main reforms that are being undertaken, and the problems that remain to be resolved.
Author: Organisation for Economic Co-operation and Development
Publisher: Org. for Economic Cooperation & Development
Published: 2007
Total Pages: 236
ISBN-13:
DOWNLOAD EBOOKOffshoring - the transfer of an industrial activity abroad - is defined in detail and its effects examined.
