Emerging Tax Compliance Programs : from ICAP to French Domestic Initiative

Emerging Tax Compliance Programs : from ICAP to French Domestic Initiative
Author: X. Daluzeau
Publisher:
Total Pages:
Release: 2020
Genre:
ISBN:

On an international scale, the OECD International Compliance Assurance Programme (ICAP) addresses one-off cross-border issues by involving several tax administrations but does not provide any tax guarantee to taxpayers. On a domestic scale, the French tax compliance program helps obtaining tax certainty with the French tax administration on issues that enterprises face on an on-going basis.

Science, the Endless Frontier

Science, the Endless Frontier
Author: Vannevar Bush
Publisher: Princeton University Press
Total Pages: 186
Release: 2021-02-02
Genre: Science
ISBN: 069120165X

The classic case for why government must support science—with a new essay by physicist and former congressman Rush Holt on what democracy needs from science today Science, the Endless Frontier is recognized as the landmark argument for the essential role of science in society and government’s responsibility to support scientific endeavors. First issued when Vannevar Bush was the director of the US Office of Scientific Research and Development during the Second World War, this classic remains vital in making the case that scientific progress is necessary to a nation’s health, security, and prosperity. Bush’s vision set the course for US science policy for more than half a century, building the world’s most productive scientific enterprise. Today, amid a changing funding landscape and challenges to science’s very credibility, Science, the Endless Frontier resonates as a powerful reminder that scientific progress and public well-being alike depend on the successful symbiosis between science and government. This timely new edition presents this iconic text alongside a new companion essay from scientist and former congressman Rush Holt, who offers a brief introduction and consideration of what society needs most from science now. Reflecting on the report’s legacy and relevance along with its limitations, Holt contends that the public’s ability to cope with today’s issues—such as public health, the changing climate and environment, and challenging technologies in modern society—requires a more capacious understanding of what science can contribute. Holt considers how scientists should think of their obligation to society and what the public should demand from science, and he calls for a renewed understanding of science’s value for democracy and society at large. A touchstone for concerned citizens, scientists, and policymakers, Science, the Endless Frontier endures as a passionate articulation of the power and potential of science.

Water, Electricity, and the Poor

Water, Electricity, and the Poor
Author: Kristin Komives
Publisher: World Bank Publications
Total Pages: 308
Release: 2005
Genre: Business & Economics
ISBN: 9780821363423

This book reviews the prevalence and variants of consumer subsidies found in the developing world and the effectiveness of these subsidies for the poor. It places consumer subsidies in a broader social protection framework and compares them with poverty-focused programmes in other sectors using a common metric. It concludes that the most common subsidy instruments perform poorly in comparison with most other transfer mechanisms. Alternative consumption and connection subsidy mechanisms show more promise, especially when combined with complementary non-price approaches to making utility services accessible and affordable to poor households. The many factors contributing to those outcomes are dissected, identifying those that can be controlled and used to improve performance.

The Challenge of Public Pension Reform in Advanced and Emerging Economies

The Challenge of Public Pension Reform in Advanced and Emerging Economies
Author: Mr.Benedict J. Clements
Publisher: International Monetary Fund
Total Pages: 86
Release: 2013-01-25
Genre: Business & Economics
ISBN: 147556631X

Pension reform is high on the policy agenda of many advanced and emerging market economies. In advanced economies the challenge is generally to contain future increases in public pension spending as the population ages. In emerging market economies, the challenges are often different. Where pension coverage is extensive, the issues are similar to those in advanced economies. Where pension coverage is low, the key challenge will be to expand coverage in a fiscally sustainable manner. This volume examines the outlook for public pension spending over the coming decades and the options for reform in 52 advanced and emerging market economies.

Fiscal Policies for Development and Climate Action

Fiscal Policies for Development and Climate Action
Author: Miria A. Pigato
Publisher: World Bank Publications
Total Pages: 240
Release: 2018-12-31
Genre: Business & Economics
ISBN: 9781464813580

This report provides actionable advice on how to design and implement fiscal policies for both development and climate action. Building on more than two decades of research in development and environmental economics, it argues that well-designed environmental tax reforms are especially valuable in developing countries, where they can reduce emissions, increase domestic revenues, and generate positive welfare effects such as cleaner water, safer roads, and improvements in human health. Moreover, these reforms need not harm competitiveness. New empirical evidence from Indonesia and Mexico suggests that under certain conditions, raising fuel prices can actually increase firm productivity. Finally, the report discusses the role of fiscal policy in strengthening resilience to climate change. It provides evidence that preventive public investments and measures to build fiscal buffers can help safeguard stability and growth in the face of rising climate risks. In this way, environmental tax reforms and climate risk-management strategies can lay the much-needed fiscal foundation for development and climate action.

Fiscal Policies for Paris Climate Strategies—from Principle to Practice

Fiscal Policies for Paris Climate Strategies—from Principle to Practice
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 109
Release: 2019-05-02
Genre: Business & Economics
ISBN: 1498310796

This paper discusses the role of, and provides practical country-level guidance on, fiscal policies for implementing climate strategies using a unique and transparent tool laying out trade-offs among policy options.

Sustainable Urban Mobility Pathways

Sustainable Urban Mobility Pathways
Author: Oliver Lah
Publisher: Elsevier
Total Pages: 310
Release: 2018-12-03
Genre: Law
ISBN: 0128148985

Sustainable Urban Mobility Pathways examines how sustainable urban mobility solutions contribute to achieving worldwide sustainable development and global climate change targets, while also identifying barriers to implementation and strategies to overcome them. Building on city-to-city cooperation experiences in Europe, Asia, Africa and Latin America, the book examines key challenges in the context of the Paris Agreement, UN Sustainable Development Goals and the New Urban Agenda, including policies needed to achieve a sustainable, low-carbon pathway for transport and how an integrated policy strategy is designed to provide a basis for political coalitions. The book explores which institutional framework creates sufficient political stability and continuity to foster the take-up of and long-term support for sustainable transport strategies. The linkages of climate change and wider sustainable development objectives are covered, including success stories, best practices, and quantitative analysis for key emerging economies in public transport, walking, cycling, freight and logistics, vehicle technology and fuels, urban planning and integration, and national framework policies. Provides a holistic view of sustainable urban transport, focusing on policy-making processes, the role of institutions and successes and pitfalls Delivers practical insights drawn from the experiences of actual city-to-city cooperation and on-the-ground policy work Explores options for the integration of policy objectives and institutional structures that form coalitions for the implementation of sustainable urban mobility solutions Describes the policy, institutional, political, and socio-economic aspects in cities in five emerging economies: Brazil, China, India, Mexico, and Turkey

The European Union in the 21st Century

The European Union in the 21st Century
Author: Stefano Micossi
Publisher:
Total Pages: 0
Release: 2009
Genre: Political Science
ISBN: 9789290799290

The contributors to this book are all members of EuropEos, a multidisciplinary group of jurists, economists, political scientists, and journalists in an ongoing forum discussing European institutional issues. The essays analyze emerging shifts in common policies, institutional settings, and legitimization, sketching out possible scenarios for the European Union of the 21st century. They are grouped into three sections, devoted to economics and consensus, international projection of the Union, and the institutional framework. Even after the major organizational reforms introduced to the EU by the new Treaty of Lisbon, which came into force in December 2009, Europe appears to remain an entity in flux, in search of its ultimate destiny. In line with the very essence of EuropEos, the views collected in this volume are sometimes at odds in their specific conclusions, but they stem from a common commitment to the European construction.