Using micro-data to assess average tax rates : presented at CESifo Conference on Measuring the Tax Burden on Labour and Capital, Venice, July 2002
Author: W. Steven Clark
Publisher:
Published: 2003
Total Pages: 44
ISBN-13:
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Author: W. Steven Clark
Publisher:
Published: 2003
Total Pages: 44
ISBN-13:
DOWNLOAD EBOOKAuthor: European Commission. Directorate-General for Taxation and the Customs Union
Publisher:
Published: 2006
Total Pages: 424
ISBN-13: 9789279018503
DOWNLOAD EBOOKThis publication contains times series of tax data from national accounts for the 25 EU member states and Norway covering the period 1995-2004 available in the European System of Accounts (ESA95) format. It gives a breakdown of taxes according to three types of classification: by major type of tax (such as direct and indirect taxes and social contributions), by level of government (central, state and local government, social security funds and the European institutions), and by economic function (consumption, labour and capital). It also includes implicit tax rates on consumption, labour, capital and energy consumption.
Author: European Commission
Publisher:
Published: 2004
Total Pages: 370
ISBN-13:
DOWNLOAD EBOOKAuthor: James A. Mirrlees
Publisher: Oxford University Press
Published: 2010-04-29
Total Pages: 1360
ISBN-13: 0199553750
DOWNLOAD EBOOKThe Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Author: Roy W. Bahl
Publisher: Lincoln Inst of Land Policy
Published: 2013
Total Pages: 430
ISBN-13: 9781558442542
DOWNLOAD EBOOKThe economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.
Author: World Bank
Publisher: World Bank Publications
Published: 2013-10-01
Total Pages: 314
ISBN-13: 0821399837
DOWNLOAD EBOOKEleventh in a series of annual reports comparing business regulations in 189 economies, Doing Business 2014 measures regulations affecting 11 areas of everyday business activity around the world.
Author: Clemens Fuest
Publisher:
Published: 2010
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKThis paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income - specifically capital income - will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. We develop a a "working-horse model" of multinational investment which allows to derive many of the key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the problem of tax competition and financial arbitrage.
Author: World Bank Group
Publisher: World Bank Publications
Published: 2017-01-23
Total Pages: 605
ISBN-13: 1464809518
DOWNLOAD EBOOKWhy are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such as security, growth, and equity? And why do some bad policies endure? World Development Report 2017: Governance and the Law addresses these fundamental questions, which are at the heart of development. Policy making and policy implementation do not occur in a vacuum. Rather, they take place in complex political and social settings, in which individuals and groups with unequal power interact within changing rules as they pursue conflicting interests. The process of these interactions is what this Report calls governance, and the space in which these interactions take place, the policy arena. The capacity of actors to commit and their willingness to cooperate and coordinate to achieve socially desirable goals are what matter for effectiveness. However, who bargains, who is excluded, and what barriers block entry to the policy arena determine the selection and implementation of policies and, consequently, their impact on development outcomes. Exclusion, capture, and clientelism are manifestations of power asymmetries that lead to failures to achieve security, growth, and equity. The distribution of power in society is partly determined by history. Yet, there is room for positive change. This Report reveals that governance can mitigate, even overcome, power asymmetries to bring about more effective policy interventions that achieve sustainable improvements in security, growth, and equity. This happens by shifting the incentives of those with power, reshaping their preferences in favor of good outcomes, and taking into account the interests of previously excluded participants. These changes can come about through bargains among elites and greater citizen engagement, as well as by international actors supporting rules that strengthen coalitions for reform.
Author: Organisation for Economic Co-operation and Development
Publisher: Organisation for Economic Co-operation and Development
Published: 1991
Total Pages: 484
ISBN-13:
DOWNLOAD EBOOKReport presenting the main corporate tax provisions in all 24 OECD countries in 1991. Calculates effective corporate tax rates on domestic as well as on international investment for manufacturing industry in these countries and discusses in depth the main relevant tax policy issues with particular emphasis on possible means to reduce tax distortions to international flows of capital.
Author: Sara Torregrosa Hetland
Publisher: Springer Nature
Published: 2021-09-18
Total Pages: 248
ISBN-13: 3030795411
DOWNLOAD EBOOKThis book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.