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Dual Income Tax

Publisher: Springer Science & Business Media
ISBN: 9783790820522
Size: 10.23 MB
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In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.

Comparative Income Taxation

Author: Hugh J. Ault
Publisher: Kluwer Law International
ISBN: 904113204X
Size: 43.22 MB
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The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Two Lucky People

Author: Milton Friedman
Publisher: University of Chicago Press
ISBN: 9780226264158
Size: 47.87 MB
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In Two Lucky People, Rose and Milton Friedman provide a memorable and lively account of their lives, the people they knew, and the work they shared. Their involvement with world leaders and many of this century's most important public policy issues moves their memoir beyond the merely personal and makes fascinating reading for anyone interested in the history of twentieth-century ideas. "The Friedmans come across as the last Enlightenment thinkers in a post-modern world. . . . This is a book that restores your faith in reasoned discourse. . . . There really are people who believe in scholarly exchange as a way to discover truth."—David Brooks, New York Times Book Review "The Friedmans are a feisty couple, who clearly delight in their lives and each other. And shining through their reticence, and their conservatism, is a decency that even liberals will recognize."—Milton and Judith Viorst, Washington Post Book World "This engaging book recounts the life and contributions of one of America's most influential writers and economists in the second half of the twentieth century. And her husband's no slouch either. . . . An indispensable guide through the evolution of economic thought."—Stephen Moore, National Review "A thought-provoking book and one rich in history, the personal history of the Friedmans . . . and the cultural and political history of our country."—Steve Huntley, Chicago Sun-Times Books "[Two Lucky People] is almost like a letter from a couple of old friends—a couple of old friends who had a long, compelling intellectual journey, came to know some of the great world leaders of this century, and had 60 years of happy, supportive marriage."—N. Gregory Mankiw, Fortune "A rich autobiographical and historical panorama."—William P. Kucewicz, Wall Street Journal

The New Palgrave Dictionary Of Economics

Author: NA NA
Publisher: Springer
ISBN: 1349588024
Size: 25.39 MB
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The award-winning The New Palgrave Dictionary of Economics, 2nd edition is now available as a dynamic online resource. Consisting of over 1,900 articles written by leading figures in the field including Nobel prize winners, this is the definitive scholarly reference work for a new generation of economists. Regularly updated! This product is a subscription based product.

Oecd Economic Surveys Denmark 2008

Author: OECD
Publisher: OECD Publishing
ISBN: 9264045945
Size: 51.74 MB
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OECD's periodic survey of the Danish economy. After examining some of the key challenges faced by Denmark, the survey looks in more detail at the fiscal strategy; promoting employment and inclusiveness; tax reform, hours worked and growth; health ...

Foreign Direct Investment And Tax Competition

Author: John H. Mutti
Publisher: Peterson Institute
ISBN: 9780881323528
Size: 32.99 MB
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In this study, the author addresses two interrelated issues in international taxation. His first objective is to assess empirically the nature and extent of the international mobility of foreign direct investment (FDI). His work is based on the operations of US multinational corporations abroad (production, employment, and capital stock), not simply on financial flows of foreign affiliates. He considers whether distinctions between horizontal and vertical integration can be applied to operations in developed versus developing countries, and whether either form of integration is very sensitive to tax and cost conditions, not only in the host country but also in the United States. Growing sensitivity of FDI to taxes is one reason for governments to be concerned about tax competition among jurisdictions to attract economic activity. Tax competition, however, also arises from an attempt to shift the tax base from one jurisdiction to another, with no real change in the location of real activity. Mutti's second objective is to assess how tax competition is affecting the structure of national tax systems and whether efforts at international coordination of tax policy are likely to affect the progression of such changes. Some observers claim that the world needs a WTO for taxes to establish international norms over the taxation of foreign income and the income of foreigners. Recent efforts within the European Union to identify harmful tax practices have not led to agreement to harmonize tax rates or even to define taxable income in similar ways. OECD initiatives to reduce tax competition from nonmembers have been attacked as hypocritical given the practices of the OECD's own members. Muttiinterprets these trends and identifies available policy options from national, regional, and worldwide perspectives.

The Oxford Handbook Of Well Being And Public Policy

Author: Matthew D. Adler
Publisher: Oxford University Press
ISBN: 0199325839
Size: 62.56 MB
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What are the methodologies for assessing and improving governmental policy in light of well-being? The Oxford Handbook of Well-Being and Public Policy provides a comprehensive, interdisciplinary treatment of this topic. The contributors draw from welfare economics, moral philosophy, and psychology and are leading scholars in these fields. The Handbook includes thirty chapters divided into four Parts. Part I covers the full range of methodologies for evaluating governmental policy and assessing societal condition-including both the leading approaches in current use by policymakers and academics (such as GDP, cost-benefit analysis, cost-effectiveness analysis, inequality and poverty metrics, and the concept of the "social welfare function"), and emerging techniques. Part II focuses on the nature of well-being. What, most fundamentally, determines whether an individual life is better or worse for the person living it? Her happiness? Her preference-satisfaction? Her attainment of various "objective goods"? Part III addresses the measurement of well-being and the thorny topic of interpersonal comparisons. How can we construct a meaningful scale of individual welfare, which allows for comparisons of well-being levels and differences, both within one individual's life, and across lives? Finally, Part IV reviews the major challenges to designing governmental policy around individual well-being.

Tax Accounting In Germany

Author: Benedikt Zinn
Publisher: BoD – Books on Demand
ISBN: 3844102086
Size: 37.74 MB
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Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.