Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

In July 2012 historians and economists met in Paris for a conference entitled State Cash Resources and State Building in Europe: taxation and public debt, 13th-18th centuries. This volume is one of the products of that meeting. By making these essays available in both French and English translations, the editors hope to ensure a wide audience for an important set of contributions on questions relating to the development and management of public finance and its connection with the growth and power of the early modern state. Contributors were asked to consider three major themes in their essays: first, the choices that faced states seeking to raise funds and, in particular, questions of how to balance taxation and borrowing. Second, contributors were asked to explore the connections between political regime and finance. This included the much-explored question of whether particular regimes were more effective at raising funds and were viewed as more reliable borrowers but the essays also ask how the rights of creditors were enforced and how creditors monitored those to whom they lent money. The final theme concerned the primary and secondary markets in state debt and here the contributors focused on questions of liquidity, transparency and the skills of those who traded and manipulated the instruments of the state’s debt. The resulting essays offer a comparative perspective over six centuries of European history. Taken together they provide a rich new resource and challenge both the neat dichotomies that have been drawn between absolutist and constitutional states and entrenched ideas about how practice evolved and knowledge and skills were shared and transferred between actors and states.

public debt --- public finances --- tax policy

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreement on how that target should be monitored—to say nothing of how it will be achieved. The term ‘illicit financial flows’ covers a range of corrupt practices, aimed at obtaining immunity or impunity from criminal law, from market regulation and from taxation. Illicit flows occur through many different channels, whether they involve laundering the proceeds of crime, for example, or shifting the profits of multinational companies. There are two consistent features. First, illicit flows are deliberately hidden. These cross-border movements of assets and income streams depend on a set of common tools including opaque company accounts, legal vehicles for anonymous ownership, and the secrecy jurisdictions that provide these services. Second, the overall effect of illicit flows is to reduce the revenue available to states, and to weaken the quality of governance—so there is less money to support human development, and it is less likely to be spent well. In this book, two of the economists most closely involved in the process to develop UN indicators of illicit financial flows offer a critical survey of the existing data and methodologies, identifying the most promising avenues for future improvement and setting out their own proposals.

Illicit financial flows --- SDGs --- tax evasion --- tax avoidance --- offshore --- trade misinvoicing --- profit shifting --- estimates --- methodologies --- data

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

"Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes. This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook’s services, it explains how digital advertising companies’ revenues could be taxed based on the respective country in which targeted users are located. The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms."

Google --- Facebook --- online advertising --- tax --- media industries --- public service internet

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This new volume presents a wealth of fresh data documenting and analyzing the different positions taken by governments in the development of the European Constitution. It examines how such decisions have substantial effects on the sovereignty of nation states and on the lives of citizens, independent of the ratification of a constitution. Few efforts have been made to document constitution building in a systematic and comparative manner, including the different steps and stages of this process. This book examines European Constitution-building by tracing the two-level policy formation process from the draft proposal of the European Convention until the Intergovernmental Conference, which finally adopted the document on the Constitution in June 2004. Following a tight comparative framework, it sheds light on reactions to the proposed constitution in the domestic arena of all the actors involved. It includes a chapter on each of the original ten member states and the fifteen accession states, plus key chapters on the European Commission and European Parliament. This book will be of strong interest to scholars and researchers of European Union politics, comparative politics, and policy-making.

position --- formation --- integration --- tax --- harmonization --- national --- relevant --- domestic --- actors --- nice

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Early in the twenty-first century, Louisiana, one of the poorest states in the United States, redirected millions in tax dollars from the public coffers in an effort to become the top location site globally for the production of Hollywood films and television series. Why would lawmakers support such a policy? Why would citizens accept the policyâ s uncomfortable effects on their economy and culture? Almost Hollywood, Nearly New Orleans addresses these questions through a study of the local and everyday experiences of the film economy in New Orleans, Louisianaâ a city that has twice taken the mantle of becoming a movie production capital. From the silent era to todayâ s Hollywood South, Vicki Mayer explains that the aura of a film economy is inseparable from a prevailing sense of home, even as it changes that place irrevocably.

new orleans --- louisiana --- runaway film --- film industries --- hollywood south --- film economy --- creative economy --- tax incentives --- hollywood