Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
Total Pages: 388
Release: 2021-02-26
Genre: Business & Economics
ISBN: 1513511777
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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Statistics of Income

Statistics of Income
Author: United States. Internal Revenue Service
Publisher:
Total Pages: 256
Release: 1973
Genre: Corporations
ISBN:
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Effectiveness of Tax and Price Policies for Tobacco Control

Effectiveness of Tax and Price Policies for Tobacco Control
Author: IARC Working Group on the Effectiveness of Tax and Price Policies for Tobacco Control
Publisher:
Total Pages: 380
Release: 2011
Genre: Health & Fitness
ISBN:
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This new volume of the IARC Handbooks of Cancer Prevention in Tobacco Control presents a critical review and evaluation of the evidence by 25 international experts from twelve countries on the economics, epidemiology, public policy and tobacco control aspects of tax and price policies. The working group draws conclusions about the effectiveness of tax and price measures to control tobacco use in the population. The Handbook covers an overview of tobacco taxation; industry pricing strategies and other industry initiatives diluting the effects of taxes on consumption; tax, price and aggregated demand for tobacco, as well as demand at the individual level in adults, young people and the economically disadvantaged; tax avoidance and tax evasion and the economic and health impacts of tobacco taxation. This body of evidence and the consensus evaluation of 18 concluding statements on the impact of interventions to increase the price of tobacco products, can assist policy makers, government officials, evaluators and researchers working in tobacco control and disease prevention, to base their decisions on the latest scientific evidence.

Taxation and Gender Equity

Taxation and Gender Equity
Author: Caren Grown
Publisher: IDRC
Total Pages: 349
Release: 2010
Genre: Business & Economics
ISBN: 0415568226
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Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Taxing Wages 2021

Taxing Wages 2021
Author: OECD
Publisher: OECD Publishing
Total Pages: 651
Release: 2021-04-29
Genre:
ISBN: 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”.

General Explanations of the Administration's Revenue Proposals

General Explanations of the Administration's Revenue Proposals
Author: United States Dept of the Treasury
Publisher: Palala Press
Total Pages: 0
Release: 2018-03-02
Genre:
ISBN: 9781379035992
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