Taxes
Author: Carlyle Hodgkin
Publisher:
Published: 1963
Total Pages: 31
ISBN-13:
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Author: Cooperative League of the U.S.A.
Publisher:
Published: 1968
Total Pages: 31
ISBN-13:
DOWNLOAD EBOOKAuthor: Donald A. Frederick
Publisher:
Published: 1993
Total Pages: 108
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1960
Total Pages: 470
ISBN-13:
DOWNLOAD EBOOKConsiders H.R. 7875, providing for taxation of dividends to patrons of cooperatives. Reviews special treatment cooperatives enjoy as Federal tax-exempt institutions.
Author: Donald A. Frederick
Publisher:
Published: 2005
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: Robert Trescott Patterson
Publisher: New York : Published for Claremont Men's College, Claremont, Calif. [by] University Publishers [1961]
Published: 1961
Total Pages: 166
ISBN-13:
DOWNLOAD EBOOKAuthor: Peter Dietsch
Publisher: Oxford University Press
Published: 2015-07-01
Total Pages: 279
ISBN-13: 0190251522
DOWNLOAD EBOOKRich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
Author:
Publisher:
Published: 1998
Total Pages: 52
ISBN-13:
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