International Tax Competition

International Tax Competition

Author: Rajiv Biswas

Publisher: Commonwealth Secretariat

Published: 2002

Total Pages: 332

ISBN-13: 9780850926880

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Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.


Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue

Author: OECD

Publisher: OECD Publishing

Published: 1998-05-19

Total Pages: 82

ISBN-13: 9264162941

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Tax 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.


Taxing Wages 2021

Taxing Wages 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-29

Total Pages: 651

ISBN-13: 9264438181

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.


Globalization and the 'New' Semi-Peripheries

Globalization and the 'New' Semi-Peripheries

Author: O. Worth

Publisher: Springer

Published: 2009-08-14

Total Pages: 277

ISBN-13: 0230245161

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This collection re-examines and re-assesses the role of the semi-periphery in world politics and argues that the processes of globalization have led us to widen our understanding of the semi-periphery, through a range of case studies as well as theoretical chapters.


OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report

OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report

Author: OECD

Publisher: OECD Publishing

Published: 2015-10-05

Total Pages: 85

ISBN-13: 9264241191

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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.


Handbook of Research on Public Finance in Europe and the MENA Region

Handbook of Research on Public Finance in Europe and the MENA Region

Author: Erdo?du, M. Mustafa

Publisher: IGI Global

Published: 2016-05-03

Total Pages: 652

ISBN-13: 1522500545

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Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.


Offshore Financial Centers and Regulatory Competition

Offshore Financial Centers and Regulatory Competition

Author: Andrew P. Morriss

Publisher: Government Institutes

Published: 2010-06-16

Total Pages: 210

ISBN-13: 0844743399

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In Offshore Financial Centers and Regulatory Competition, a group of leading international law and finance experts argues that offshore jurisdictions have become key players in corporate finance and captive insurance markets.


The Challenges of Tax Reform in a Global Economy

The Challenges of Tax Reform in a Global Economy

Author: James Alm

Publisher: Springer Science & Business Media

Published: 2005-11-29

Total Pages: 498

ISBN-13: 9780387299129

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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.


The Diplomacies of Small States

The Diplomacies of Small States

Author: A. Cooper

Publisher: Springer

Published: 2009-04-08

Total Pages: 311

ISBN-13: 0230246915

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This is an in-depth analysis of the various methods used by small states to overcome their vulnerabilities in the international arena. With its balanced approach and variety of contributions, this book is of interest to researchers and academics who focus on the developing world or multilateral diplomacy.