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This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Book Synopsis Reforming Capital Income Taxation by : Horst Siebert
Download or read book Reforming Capital Income Taxation written by Horst Siebert and published by Routledge. This book was released on 2019-07-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Book Synopsis Reforming Capital Income Taxation by : Horst Siebert
Download or read book Reforming Capital Income Taxation written by Horst Siebert and published by . This book was released on 1992-10 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Book Synopsis Tax Reform and the Cost of Capital by : Dale Weldeau Jorgenson
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Oxford University Press. This book was released on 1991 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.
Book Synopsis CGE Models and Capital Income Tax Reforms by : Doina Maria Radulescu
Download or read book CGE Models and Capital Income Tax Reforms written by Doina Maria Radulescu and published by Springer Science & Business Media. This book was released on 2007-09-13 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.
Presents two main options for capital tax reform in Canada: a lifetimeconsumption tax and a uniform tax through a comprehensive survey of thetheory and evidence on the likely effects of the altenrative tax reforms oneconomic welfare and the distribution of income. Addresses the current taxtreatment of capital income, defining and implementing major reform options, efficiency aspoects, tax treatment of capital income in an open economy, andtax treatment of human capital. Also includes a discussion of bequests.
Book Synopsis Reforming Capital Income Taxation in Canada by : James B. Davies
Download or read book Reforming Capital Income Taxation in Canada written by James B. Davies and published by . This book was released on 1987 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents two main options for capital tax reform in Canada: a lifetimeconsumption tax and a uniform tax through a comprehensive survey of thetheory and evidence on the likely effects of the altenrative tax reforms oneconomic welfare and the distribution of income. Addresses the current taxtreatment of capital income, defining and implementing major reform options, efficiency aspoects, tax treatment of capital income in an open economy, andtax treatment of human capital. Also includes a discussion of bequests.
Monograph proposing tax reform, especially income tax, in the USA - indicates decline in selected economic indicators, and objections to reform and suggests either comprehensive income tax or consumption tax as alternatives to the present system. References.
Book Synopsis Reforming the Income Tax System by : William E. Simon
Download or read book Reforming the Income Tax System written by William E. Simon and published by American Enterprise Institute Press. This book was released on 1981 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph proposing tax reform, especially income tax, in the USA - indicates decline in selected economic indicators, and objections to reform and suggests either comprehensive income tax or consumption tax as alternatives to the present system. References.
Book Synopsis Reforming Capital Income Taxation in Canada by : J. B. DAVIES
Download or read book Reforming Capital Income Taxation in Canada written by J. B. DAVIES and published by . This book was released on 1987 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.
Book Synopsis Taxing Capital Income by : Henry J. Aaron
Download or read book Taxing Capital Income written by Henry J. Aaron and published by The Urban Insitute. This book was released on 2007 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
Book Synopsis Reforming Capital Taxation in Italy by : Luc Eyraud
Download or read book Reforming Capital Taxation in Italy written by Luc Eyraud and published by International Monetary Fund. This book was released on 2014-01-16 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
