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State Cash Resources and State Building in Europe 13th-18th century

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ISBN: 9782821855656 Year: DOI: 10.4000/books.igpde.3806 Language: English
Publisher: Institut de la gestion publique et du développement économique
Subject: Business and Management
Added to DOAB on : 2020-09-09 12:19:30
License: OpenEdition Licence for Books

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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.

The Leap of Faith

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ISBN: 9780198796817 Year: Pages: 332 Language: English
Publisher: Oxford University Press Grant: FP7 Ideas: European Research Council - 295675
Subject: Economics
Added to DOAB on : 2018-09-08 11:01:03
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This is the first book to compare the history of tax compliance in several countries (Sweden, Britain, Italy, Romania, and the United States)The book clearly elaborates the policy lessons from the five cases explored for countries who are currently trying to build successful and effective tax policiesMakes the direct connection between historical cases and current policy issues in developed and developing countriesWhy are citizens in some countries more willing to pay taxes than in other countries? This book examines the history of the relationship between citizens and their states in five countries, (Sweden, Britain, Italy, Romania, and the United States), and demonstrates how and why people in in some countries have come to trust the government with their money while in other countries they do not. The book explores the evolution of this relationship in detail, in each case showing how some governments developed the fiscal and technical capacity to tax their citizens fairly and deliver public services efficiently. In short, how and why some countries became more trustworthy than others. The volume concludes by examining the implications of these five cases for developing countries today and the lessons that can be learned.

Estimating Illicit Financial Flows

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ISBN: 9780198854418 Year: Pages: 224 DOI: 10.1093/oso/9780198854418.001.0001 Language: English
Publisher: Oxford University Press
Subject: Economics
Added to DOAB on : 2020-05-04 10:26:39
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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.

Taxation and the Financial Crisis

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ISBN: 9780199698165 Year: Pages: 321 DOI: 10.1093/acprof:oso/9780199698165.001.0001 Language: English
Publisher: Oxford University Press Grant: OAPEN-UK
Subject: Economics
Added to DOAB on : 2013-09-21 22:37:28
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The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international policy initiatives, most notably by the G20, have called for major changes in the tax treatment of financial institutions and transactions as well as individuals working in the financial sector. This book examines how tax policies contributed to the financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial system. The book looks at the pros and cons of various tax initiatives, including limiting the tax advantages to debt financing, special taxes on the financial sector and financial transactions taxes.

The Online Advertising Tax

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Book Series: CAMRI Policy Briefs ISBN: 9781911534860 9781911534860 9781911534877 9781911534884 Year: Pages: 33 DOI: 10.16997/book24 Language: English
Publisher: University of Westminster Press
Subject: Law --- Computer Science --- Philosophy --- Media and communication
Added to DOAB on : 2019-01-15 13:34:39
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"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."

Growing Apart: Religious Reflection on the Rise of Economic Inequality

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ISBN: 9783038425779 9783038425786 Year: Pages: 192 DOI: 10.3390/books978-3-03842-578-6 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Social Sciences --- Religion --- Economics
Added to DOAB on : 2019-01-24 10:37:32
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Many people are increasingly concerned about economic inequality within their own nations, or between wealthy nations and poor ones. But is today's vast economic inequality best addressed by appeals to ethics, by altering social structures such as taxes and laws, or some combination of the two approaches? This volume brings together leading scholars from across the disciplines who believe today's extreme economic inequality threatens human flourishing and who are determined to address it using their own disciplinary tools. The broadly interdisciplinary volume incorporates contributions from fields as varied as theology, philosophy, economics, education, social work, sociology and law. Our work together illustrates how incorporating a variety of perspectives in a conversation enriches religious and ethical reflection on a significant social ill, and how quantitative and secular fields can help offer practical solutions to contemporary ethical problems.

Policy-Making Processes and the European Constitution

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Book Series: Routledge/ECPR Studies in European Political Science ISBN: 9780203965801 9780415385077 9780415663748 9781134173365 9781134173358 9781134173310 Year: DOI: 10.4324/9780203965801 Language: English
Publisher: Taylor & Francis
Subject: Political Science
Added to DOAB on : 2019-11-08 11:21:15
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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.

Keywords

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

A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden

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ISBN: 9783319697710 9783319697727 Year: Pages: 136 DOI: 10.1007/978-3-319-69772-7 Language: English
Publisher: Palgrave Macmillan Grant: Riksbankens Jubileumsfond
Subject: Economics
Added to DOAB on : 2018-05-31 18:01:26
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This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities in society. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead.

Almost Hollywood, Nearly New Orleans: The Lure of the Local Film Economy

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ISBN: 9780520293816 9780520967175 9780520967175 9780520967175 Year: Pages: 162 DOI: 10.1525/luminos.25 Language: English
Publisher: University of California Press
Subject: History --- Media and communication
Added to DOAB on : 2017-03-10 11:01:26
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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.

The Online Advertising Tax as the Foundation of a Public Service Internet

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Book Series: CAMRI Policy Briefs ISBN: 9781911534945 9781911534938 9781911534945 9781911534952 9781911534969 Year: Pages: 102 DOI: 10.16997/book23 Language: English
Publisher: University of Westminster Press
Subject: Philosophy --- Law --- Computer Science --- Political Science --- Media and communication
Added to DOAB on : 2019-01-15 13:34:39
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"Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model."

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