Regional Integration and Commodity Tax Harmonization
Author: Valeria De Bonis
Publisher: World Bank Publications
Published: 1997
Total Pages: 50
ISBN-13:
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Reforming Capital Income Taxation
Author: Horst Siebert
Publisher: Routledge
Published: 2019-07-11
Total Pages: 281
ISBN-13: 1000309363
DOWNLOAD EBOOKThis book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Is there a Need for Harmonizing Capital Income Taxes within EC Countries?
Author: International Monetary Fund
Publisher: International Monetary Fund
Published: 1990-01-01
Total Pages: 36
ISBN-13: 1451922906
DOWNLOAD EBOOKThis paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates.
Do We Need Tax Harmonization in the EU?
Author: Alfred Boss
Publisher:
Published: 1999
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKHarmful Tax Competition An Emerging Global Issue
Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Adjustment and Growth in the European Monetary Union
Author: Francisco Torres
Publisher: Cambridge University Press
Published: 1993-10-21
Total Pages: 406
ISBN-13: 052144019X
DOWNLOAD EBOOKThe Maastricht Treaty, signed in December 1991, set a timetable for the European Community's economic and monetary union (EMU) and clearly defined the institutional policy changes necessary for its achievement. Subsequent developments have demonstrated, however, the importance of many key issues in the transition to EMU that were largely neglected at the time. This volume reports the proceedings of a joint CEPR conference with the Banco de Portugal, held in January 1992. In these papers, leading international experts address the instability of the transition to EMU, the long-run implications of monetary union and the single market for growth and convergence in Europe. They also consider the prospects for inflation and fiscal convergence, regional policy and the integration of financial markets and fiscal systems. Attention focuses on adjustment mechanisms with differentiated shocks, region-specific business cycles and excessive industrial concentration and the cases for a two-speed EMU and fiscal federalism.
Taxing Portfolio Income in Global Financial Markets
Author: Doron Herman
Publisher: IBFD
Published: 2002
Total Pages: 503
ISBN-13: 9076078440
DOWNLOAD EBOOKFiscal Policy and Economic Reforms
Author: Mario I. Blejer
Publisher: Routledge
Published: 2002-09-11
Total Pages: 390
ISBN-13: 1134775288
DOWNLOAD EBOOKFollowing Macroeconomic Dimensions of Public Finance, this is the second volume of essays in honour of Vito Tanzi. It focuses on the importance of fiscal policy on the wholesale economic reforms that are sweeping the advanced, less developed and formally communist countries. Issues analyzed include: * the role of fiscal and budgetary policies in the process of reform * the impact of privatization on the exchequer and the dilemmas for social policy in times of fiscal austerity * the paradox of post-socialism and post-dirigisme that an efficient and harmonic move to a decontrolled, liberal market economy involves active state intervention * the methodological aspects relating to the proper assessment of fiscal policy mechanisms. This collection of essays contributes to the understanding of the channels and transmissions mechanisms of fiscal policies in the context of major economic reforms.
Taxation
Author: Simon James
Publisher: Taylor & Francis
Published: 2002
Total Pages: 428
ISBN-13: 9780415188029
DOWNLOAD EBOOKEconomics in a Changing World
Author: Edmar L. Bacha
Publisher: Springer
Published: 2016-07-27
Total Pages: 323
ISBN-13: 1349234583
DOWNLOAD EBOOKThis book is Volume 4 of the Proceedings of the 10th World Economic Congress held in Moscow in 1992 under the auspices of the International Economic Association. It considers various aspects of economic policy and development and issues in developing countries of domestic economic management and policy reform, under conditions of increased economic openness.
