The increasing international mobility of capital, firms and consumers affects tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses standard microeconomic analysis to consider the fundamental forces underlying this process. Topics include a variety of different international tax avoidance strategies--capital flight, profit shifting in multinational firms, and cross-border shopping. Haufler addresses the issue of coordination in different areas of tax policy, with emphasis on regional tax harmonization in the EU. Also included is a detailed introduction to recent theoretical literature.
Tax compliance is currently a topical issue, especially in developing countries, as governments seek ways to improve efficiency in tax revenue collection to finance their budgets. SMEs are the majority business taxpayers in most developing countries and thus their compliance levels directly impact on the governments' tax revenue collection. This study investigated the determinants of tax compliance in SMEs, focusing on how tax knowledge and compliance costs affect tax compliance behaviour of SMEs in Zimbabwe. The main objectives of the study were to investigate how business conditions of SMEs, perceptions of SME operators, levels of tax knowledge and compliance costs can affect SMEs’ tax compliance behaviour. The results indicated that SMEs face unique business conditions which cause them to bear high tax compliance burdens. The perceptions of SME operators about tax fairness and government spending greatly affect their tax compliance decisions. The study found tax knowledge to have no correlation with tax registration compliance but weak negative correlations with filing compliance. Compliance costs were found to have negative correlations with tax compliance.
This research aims to answer several issues on the global transmission effects of the government fiscal policy. How does the difference in time preferences of individuals affect economic variables in an open economy? How is the government debt or budget deficit of a country transmitted to other countries? Which tax scheme is the best for capital accumulation and welfare of countries? Wage income tax? Capital income tax? Consumption tax? In order to address the issues, this research builds a two- country overlapping-generations (OLG) model in which there exist different time preferences, different fiscal policies, and different tax schemes between countries. In particular, the model adopt a utility function with a constant inter-temporal elasticity of substitution, in which saving positively depends on both labor income and the interest rate.
Effective business tax assessment and collection is a means to facilitate the well functioning of the economy of the country. However, it has been observed that in Mekelle Zone there is a substantial tax gap between the tax that supposed to be collectable and that is actually being collected... One of the main reasons for those non compliance activities is the failure to improve the awareness of the society in relation to the tax. Even though Ethiopian modern tax system is not older than half a century, it has undergone several legal amendments during this time. But the improvement is not as big as its age as far as citizens'' voluntary compliance is concerned. High voluntary compliance could only be achieved if the tax payers positively perceived the tax administrative system, tax law fairness and the distributive impact of taxes. This will then ensure high collection of tax revenue. this book focuses on business income tax payers'' attitude regarding tax law, public expenditures, tax administration, and this book helps tax administrator in a way to speed up the assessment and collection of tax, italso helps for policy makers.
The thesis examines the future of tax havens as a result of the OECD, the G20 nations and in Australia the Australian Taxation Office taking direct action to make them more transparent and to reform their bank secrecy laws. Tax havens have been blamed for adding to the global financial crisis and are seen as a source of revenue for those nations with large budget deficits. However, the US and the UK are still eager to attract the mobile capital flowing to tax havens and offshore financial centres and as a result tax havens will continue to provide financial services in the future. This thesis examines the activities of the OECD in making soft international law.
Values, Empathy, and Fairness across Social Barriers
Through careful analysis of current practice, this volume argues that international criminal tribunals should have a role in setting the highest standards of due process protection in their procedures, and that they can have a positive impact on domestic justice systems in this regard.
A detailed description of service offerings by the world's largest global custodians. Profiles covers the categories of Alternative Investments, Client Workstation Technology, Cash Management, Derivatives, Foreign Exchange, Fund Accounting, Network Management, Offshore Funds, Outsourcing, Portfolio Management and Performance Measurement, Proxy Services, International Securities Lending, Tax Reclaims, Trade Execution and more.
Whose Backyard, Whose Risk – Fear & Fairness in Toxic & Nuclear Waste Siting (Paper)