Topics in Public Economics

Topics in Public Economics

Author: David Pines

Publisher: Cambridge University Press

Published: 1998

Total Pages: 368

ISBN-13: 9780521561365

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The evolving modern world is characterized by two opposing trends: integration and segregation. On the one hand, we witness strong forces for segregation on the basis of nationality, ethnicity, religion, and culture in the former Soviet Union, the former Czechoslovakia, the former Yugoslavia, as well as in Northern Ireland, Spain, and Canada. These forces are quite strong and, in some cases, violent. On the other hand, the European Union and NAFTA represent the tendency for integration motivated primarily by economic considerations (such as gains from trade and scale economies). In fact, these opposing trends can be explained by the concepts developed in modern club theory, local public finance, and international trade.


Taxation in a Global Economy

Taxation in a Global Economy

Author: Andreas Haufler

Publisher: Cambridge University Press

Published: 2001-08-23

Total Pages: 354

ISBN-13: 0521782767

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The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.


The United Nations in Global Tax Coordination

The United Nations in Global Tax Coordination

Author: Nikki J. Teo

Publisher: Cambridge University Press

Published: 2023-03-31

Total Pages: 493

ISBN-13: 1009190091

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The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.


Tax Revenue Implications of Decarbonising Road Transport Scenarios for Slovenia

Tax Revenue Implications of Decarbonising Road Transport Scenarios for Slovenia

Author: OECD

Publisher: OECD Publishing

Published: 2019-05-22

Total Pages: 82

ISBN-13: 9264699414

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This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence.


Methods and Models in Transport and Telecommunications

Methods and Models in Transport and Telecommunications

Author: Aura Reggiani

Publisher: Springer Science & Business Media

Published: 2006-03-30

Total Pages: 361

ISBN-13: 3540285504

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One aspect of the new economy is a transition to a networked society, and the emergence of a highly interconnected, interdependent and complex system of networks to move people, goods and information. An example of this is the in creasing reliance of networked systems (e. g. , air transportation networks, electric power grid, maritime transport, etc. ) on telecommunications and information in frastructure. Many of the networks that evolved today have an added complexity in that they have both a spatial structure – i. e. , they are located in physical space but also an a spatial dimension brought on largely by their dependence on infor mation technology. They are also often just one component of a larger system of geographically integrated and overlapping networks operating at different spatial levels. An understanding of these complexities is imperative for the design of plans and policies that can be used to optimize the efficiency, performance and safety of transportation, telecommunications and other networked systems. In one sense, technological advances along with economic forces that encourage the clustering of activities in space to reduce transaction costs have led to more efficient network structures. At the same time the very properties that make these networks more ef ficient have also put them at a greater risk for becoming disconnected or signifi cantly disruptedwh en super connected nodes are removed either intentionally or through a targeted attack.


Telematics in the Transport Environment

Telematics in the Transport Environment

Author: Jerzy Mikulski

Publisher: Springer

Published: 2012-09-25

Total Pages: 446

ISBN-13: 3642340504

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This book constitutes the proceedings of the 12th International Conference on Transport Systems Telematics, TST 2012, held in Katowice-Ustron, Poland, in October 2012. The 48 papers included in this volume were carefully reviewed and selected for inclusion in this book. Transport telematics are the systems using the information and communication technologies in the area of infrastructure and of means of transport and its participants. An intelligent transport covers systems that allow, through the data transmission and analysis, to influence the behaviour of road users and the action of technical elements in means of transport or along the traffic route. Intelligent transport systems - in accordance with the European Directive - are used for the transport management informatisation. The research shows that the use of telematics can significantly increase the efficiency of the transport system, the road safety and the environmental protection. This book provides an overview of solutions being developed in the field of intelligent transportation systems, and includes theoretical and case studies in the countries of conference participants.