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Global Public Economics

James A. Mirrlees

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0010
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 2 and 11, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. One purpose of the book is ... More


Selected International Tax Issues 1

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0009
Subject:
Law, Company and Commercial Law, Public International Law

This chapter discusses some basic international tax issues. Within the field of international tax law, convergence is evident mainly in the treaty network. There are currently over 2,500 bilateral ... More


Actors and Authority in the International Tax Ecosystem

Jakob Laage-Thomsen and Leonard Seabrooke

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0002
Subject:
Economics and Finance, International, Microeconomics

This chapter provides an interdisciplinary framework for understanding changes in the international tax ecosystem. The chapter describes three broad disciplinary approaches to taxation grouped ... More


Raising Revenue from Reforming the Corporate Tax Base

Jane G. Gravelle

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0007
Subject:
Economics and Finance, Financial Economics

In this chapter, Jane Gravelle considers a wide variety of ways of increasing corporate income tax revenues. She examines a wide range of base broadening reforms, focusing on those that would raise ... More


Power in International Tax Politics

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0002
Subject:
Political Science, Public Policy

This chapter develops a theory of power in international tax politics. This theory identifies market size and regulatory capacity as the decisive resources enabling governments to issue credible ... More


International Corporate Tax Systems at a Glance

Jack M. Mintz and Alfons J. Weichenrieder

in The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

Published in print:
2010
Published Online:
August 2013
ISBN:
9780262014496
eISBN:
9780262289658
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262014496.003.0002
Subject:
Economics and Finance, Econometrics

This chapter focuses on those aspects of the international tax system that influence foreign direct investment, particularly with respect to direct and indirect financing structures that are highly ... More


Change and Stability in Global Tax Policy

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0001
Subject:
Political Science, Public Policy

This chapter takes a look at the ability of a great power like the United States to unilaterally effect fundamental change in international tax policy through coercion. It first shows that the ... More


Introduction and Overview

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0001
Subject:
Law, Private International Law

This introductory chapter first considers the core dilemmas in U.S. international tax rules. It examines five conceptual problems in the existing international tax policy literature: the problem of ... More


The Global Welfare Perspective

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0004
Subject:
Law, Private International Law

This chapter examines the global welfare perspective on U.S. international tax policy. It argues that the global welfare approach is largely misguided, because the potential gains that are available ... More


Conclusions

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0015
Subject:
Economics and Finance, International, Microeconomics

This chapter presents the conclusions of the book in the light of the ecosystem approach. The chapter shows that there is a paradigm shift in the international taxation regime. Also, although ... More


The Unilateral National Welfare Perspective

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0005
Subject:
Law, Private International Law

This chapter takes a look at the unilateral national welfare perspective. It first reviews the traditional battle-of-the-acronyms literature, and shows why it fails to offer adequate guidance. It ... More


The Current International Tax Regime

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0003
Subject:
Law, Company and Commercial Law

This chapter describes and evaluates the current regime for taxing the profit of companies in an international setting. It explains its basis in domestic law and international treaties and sets out ... More


Planning and Policy Issues Under the Existing U.S. Rules

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0003
Subject:
Law, Private International Law

This chapter examines some of the main incentives and tax planning opportunities created by existing U.S. international tax rules, and discusses the impact of marginal changes to the rules. It also ... More


The Main Building Blocks of U.S. International Taxation

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0002
Subject:
Law, Private International Law

This chapter reviews the basic U.S. international tax rules. It identifies five basic concepts needed to grasp the basic elements of how the U.S. taxes the income of multinational firms. First, there ... More


What Is to Be Done?

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0006
Subject:
Law, Private International Law

This chapter discusses the overall implications of the preceding analysis for U.S. international tax policy. First, it shows how and why dispensing with entity-level income taxation would ease or ... More


Regulating tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0003
Subject:
Philosophy, Political Philosophy, Moral Philosophy

How should we respond to the ethical challenge of tax competition? Some existing proposals, such as capital controls and unilateral measures to protect one’s tax base, including unilateral attempts ... More


Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

Matti Kohonen, Radhika Sarin, Troels Boerrild, and Ewan Livingston

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0018
Subject:
Law, Human Rights and Immigration

This chapter identifies several areas of convergence between the fields of tax policy and human rights. These include the concept of the corporation as a unitary entity; the notion of ... More


Tax Abuse and Implications for Human Rights in Africa

Annet Wanyana Oguttu and Monica Iyer

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0009
Subject:
Law, Human Rights and Immigration

This chapter analyzes whether the international tax reform measures instituted under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) ... More


Introduction

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0001
Subject:
Economics and Finance, International, Microeconomics

In the wake of the financial crisis and the ensuing fiscal crisis, international organizations, as well as the EU and its Member States reacted by putting forth new tax policy regulations at the ... More


Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

Michael Lennard

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0010
Subject:
Law, Human Rights and Immigration

This chapter looks at how the international tax norm-setting mechanism may positively or negatively affect attainment of the Sustainable Development Goals and the achievement of human rights. It is ... More


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