International taxation
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- Internationally-generated development finance: practical suggestions to overcome practical and political barriers
- ( A. Clunies-Ross; J. Langmore / World Institute for Development Economics Research (WIDER) , 2006)
- Though likely to be difficult politically and practically, innovative mechanisms to collect internationally-generated revenues could meet the shortfall in development finance. But, as the authors of t...
- An argument for a currency transaction tax in the EU
- ( B. Jetin; L. Denys / World Economy, Ecology and Development , 2005)
- Could a revised Tobin Tax, or "Currency Transaction Tax" (CTT) be the answer to exchange rate volatility, in the context of of international trade and foreign and domestic investment, particularly for...
- Recommendations for forging efficient tax-based economies
- ( A. Cobham / Queen Elizabeth House Library, University of Oxford , 2005)
- This paper considers the effects of tax avoidance and evasion on the financing of development. Although funding for new aid commitments is important, it is argued that development requires developing ...
- Did the tax structure shift to domestic taxes on goods and services in response to trade openness?
- ( M. Tosun / Economic Research Forum, Egypt , 2003)
- The paper provides an empirical examination of how tax structures of MENA region countries changed in response to extensive trade liberalization in the mid-1980s. In the 1990s, countries reached subst...
- Proposing a currency transaction tax
- ( S. Kapoor / The Tobin Tax Network , 2004)
- The purpose of this report explores how the present currency transaction tax (CTT) proposition is not only possible but eminently desirable. In order to do so, the report proposes its own approach for...
- Taxation issues slated for growing prominence in developing country political agendas
- ( M. Moore / Norwegian Institute for International Affairs , 2004)
- Compared to their prominence in OECD countries, taxation issues appear infrequently on public political agendas in most Southern countries. The author first explores the historical and structural reas...
- Reforming Russia’s tax system: continuation of growth requires a reduction in the tax burden
- ( D. Belousov / Center for Macroeconomic Analysis and Short-Term Forecasting, Russian Federation , 2004)
- [The full text of this paper is in Russian language only.] This paper analyzes the tax structure in the Russian economy, proposes a way of reforming the system, and outlines some of the difficulties t...
- Gradualist approach to further tax integration in the European Union will be observed
- ( M. Grabowski / Gdansk Institute for Market Economics / Instytut Badan nad Gospodarka Rynkowa, Poland , 2004)
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How much have the European Union (EU) countries achieved in tax harmonization from an economic point of view and what are the future prospects in this field?
The author points out that the EU has su...
- The 2000 Russian tax reform resulted in welfare improvement
- ( D. Nekipelov / Institute for the Economy in Transition, Russian Federation , 2004)
- This work proposes a new analytical technique for comparing the efficiency of various tax schemes. Knowing what tax rate schedule to select, the author says, is of great relevance to policymakers. Th...
- What stops people from filing tax returns in India?
- ( A. Das-Gupta / National Institute of Public Finance and Policy, India , 2004)
- Previous studies have indicated that 89 per cent of potential taxpayers in India did not file tax returns. Yet empirical evidence and theoretical work on characteristics of ‘non-filers’ is limited. ...
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