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Bücher Englische Bücher Wissen & Bildung Sozialwissenschaft, Recht, Wirtschaft Recht Internationales & Ausländisches Recht Taxation and Development - A Comparative Study
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Taxation and Development - A Comparative Study
(Taschenbuch, Englisch)
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Beschreibung
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to… support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria. 171,19 €
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Technische Daten
Erscheinungsdatum
15.07.2018
Sprache
Englisch
EAN
9783319825120
Herausgeber
Springer International Publishing
Serien- oder Bandtitel
Ius Comparatum - Global Studies in Comparative Law
Sonderedition
Nein
Seitenanzahl
377
Auflage
Softcover reprint of the original 1st edition 2017
Einbandart
Taschenbuch
Schlagwörter
Contrast between those with resources and those who lack them, Critical economic development, Declining worldwide productivity, Developing world gains, Diminished capacity of poorer nations, Encourage residents of high-income to invest in business, Global economy, Importance of stability, OECD enunciated international tax norms, Proliferation of acts of terrorism, Regions of poverty, Security of populations, Stagnant growth, Support growth and development, Unequal distribution of economic resources, Unrest in poorer countries, Worldwide income inequality
Thema-Inhalt
LB - Internationales Recht
LAM - Rechtsvergleichung
LNU - Steuer- und Abgabenrecht
Höhe
235 mm
Breite
15.5 cm
Transparenz & Sicherheit
Hersteller: Birkhäuser, Europaplatz 3, Heidelberg, Deutschland, 69115, ProductSafety@springernature.com, Springer Nature Customer Service Center GmbH
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