Environmental Border Tax Adjustments and International Trade Law
Environmental Border Tax Adjustments and International Trade Law

Author: Alice Pirlot

Publisher: Edward Elgar Publishing

Published: 2017-10-27

Total Pages: 351

ISBN-13: 1786435519

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This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.

Fundamental Tax Reform
Fundamental Tax Reform

Author: John W. Diamond

Publisher: MIT Press

Published: 2008

Total Pages: 567

ISBN-13: 0262042479

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Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

The X Tax in the World Economy
The X Tax in the World Economy

Author: David F. Bradford

Publisher: A E I Press

Published: 2004

Total Pages: 68

ISBN-13:

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This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.

Tax Administration Reform in China
Tax Administration Reform in China

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages: 67

ISBN-13: 1475523610

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

The Flat Tax
The Flat Tax

Author: Robert E. Hall

Publisher: Hoover Press

Published: 2013-09-01

Total Pages: 245

ISBN-13: 0817993134

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This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.

Reform of U.S. International Taxation
Reform of U.S. International Taxation

Author: Jane Gravelle

Publisher:

Published: 2015

Total Pages: 0

ISBN-13:

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This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.