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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

Authors: ---
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

Authors: ---
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

Authors: ---
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

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."

Impuesto a los bienes urbanos ociosos : Una herramienta tributaria contra la especulación inmobiliaria y al servicio de la planificación

Authors: --- ---
ISBN: 9789873667596 DOI: 10.4000/books.eunrn.630 Language: Spanish
Publisher: Editorial UNRN
Subject: Law --- Political Science
Added to DOAB on : 2019-12-06 13:15:32
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Este libro propone una herramienta tributaria para que los gobiernos de las ciudades regulen el mercado del suelo urbano y la especulación inmobiliaria. Los autores construyen y comentan un modelo de norma legal para la creación de un impuesto a lotes, fracciones y otros bienes urbanos ociosos, legislación que contribuiría a una intervención estatal más eficaz para facilitar el acceso a la tierra y la vivienda de una mayoría de la población. Conscientes del carácter contracultural de su propuesta, los autores la fundamentan con una rigurosa evaluación de argumentos jurídicos, sociales y económicos y de la experiencia comparada de casos de Latinoamérica y Europa.

La défense du paradis fiscal suisse avant la Seconde Guerre mondiale

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ISBN: 9782889301126 Year: Pages: 544 DOI: 10.26530/OAPEN_624511 Language: French
Publisher: Editions Alphil Presses universitaires suisses Grant: Swiss National Science Foundation (SNSF) - OAPEN-CH - 170304
Subject: History
Added to DOAB on : 2017-03-11 11:01:23
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This book examines how Swiss leaders reached a deal with international pressures that appeared after the First World War, preventing the placement of foreign capital flight in Switzerland. A result of research on unpublished sources, from both Swiss and European archives, this book renews aware-ness of the history of the Swiss financial center and international economic relations during the first half of the 20th century.

Religion and Politics: New Developments Worldwide

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ISBN: 9783039214297 9783039214303 Year: Pages: 194 DOI: 10.3390/books978-3-03921-430-3 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Religion
Added to DOAB on : 2019-12-09 11:49:15
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Religion and Politics: New Developments Worldwide features ten articles about recent developments in the interaction of Religion and Politics in various countries of Asia, Africa, Europe, and both North and South America. Most articles focus on one country, and including China, South Korea, India, Nigeria, Malaysia, France, and Cuba. Others address issues across regions such as Latin America, Southeast Asia, or the Middle East. The fifteen contributors are scholars from diverse disciplines as well as diverse regions of Asia, Europe, Africa, and the Americas. Subjects include the Indian government’s favoritism for Hinduism over rival religions; the way the Sikhs of India avoid the religion–politics divide; the way the Western media fails to fully understand the Chinese government’s policies on religious minorities; the aftermath of the Charlie Hebdo demonstrations in France; religious attitudes toward tax politics in South Korea as well as among Christians compared to Muslims; how to lessen the radicalization of Muslims in Southeast Asia; whether Nigeria should encourage its Muslims to be active in the Organisation of Islamic Cooperation; the spiritual role played by the permaculture movement in Cuba; and how the former tendency of scholars to polarize religion and politics is no longer viable, especially in Latin America.

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