Описание: The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.
Автор: Smith Adam Название: The Wealth of Nations Volume 2 (Books 4-5): Annotated ISBN: 1611040477 ISBN-13(EAN): 9781611040470 Издательство: Неизвестно Рейтинг: Цена: 3669.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Jogarajan, Sunita (university Of Melbourne) Название: Double taxation and the league of nations ISBN: 110842144X ISBN-13(EAN): 9781108421447 Издательство: Cambridge Academ Рейтинг: Цена: 18374.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Описание: A riveting nonfiction WWII account of survival at sea - Book 4 in the True Rescue series from Michael J. Tougias, the author of the New York Times bestseller The Finest Hours.
Born in 1839, Henry George learned about poverty early in life, first as a boy-sailor and afterwards by working as a type-setter with a wife and children to support. A talented writer, he gradually rose to become managing editor of the San Francisco Times, and later set up his own crusading journal, the San Francisco Daily Evening Post, only to see his newspaper crushed by the combined power of the press and telegraphic monopolies. Undaunted, George set himself the task of explaining a universal economic conundrum - why does a country's increasing prosperity always result in the most abject poverty for the lowest strata of society? Untrained in economics, he came to the subject with fresh eyes: "I had no theory to support, no conclusions to prove. Only, when I first realized the squalid misery of a great city, it appalled and tormented me, and would not let me rest, for thinking of what caused it and how it could be cured".
The result of this enquiry was published in 1879 as Progress and Poverty. It rejected many of the prevailing political-economic theories, and claimed a natural alliance between worker and capitalist. Using clear, reasoned arguments Henry George was able to show that the real villain of the piece was the rentier, the landowner who (unlike labour or capital), contributed nothing to the production of wealth but who was able to take the lion's share from increased rents as a city grew - because land became more valuable.
This then, was the source of increasing poverty in an increasingly wealthy society: "When non-producers can claim as rent a portion of the wealth created by producers, the right of the producers to the fruits of their labor is to that extent denied. There is no escape from this position".
He then proposed the revolutionary idea of abolishing all present taxes (which he saw, quite rightly, as an imposition on the productive sector) and replacing it with a tax on land. Progress and Poverty caused a sensation, selling well over 3 million copies and winning praise from such great minds as Albert Einstein, Winston Churchill, Leo Tolstoy and Sun Yat-sen. American Philosopher John Dewey wrote that unless one was acquainted with Henry George's ideas "No man, no graduate of a higher educational institution, has a right to regard himself as an educated man in social thought..." This book is required reading for all those worried by the increasing disparity of wealth in modern society, and will open up a new vista of possible solutions.
Автор: Sandford Название: Taxing Personal Wealth ISBN: 081534970X ISBN-13(EAN): 9780815349709 Издательство: Taylor&Francis Рейтинг: Цена: 21437.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital - death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality.
Автор: Guido Erreygers; Toon Vandevelde Название: Is Inheritance Legitimate? ISBN: 3540627251 ISBN-13(EAN): 9783540627258 Издательство: Springer Рейтинг: Цена: 21953.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: In this discussion both economists and philosophers try to disentangle issues relating to whether inheritance is legitimate. The text seeks to provide an overview of what economists and philosophers have to say on the matter, and confronts and discusses two radically opposed reform proposals.
Автор: I. Rizzo Название: The ‘Hidden` Debt ISBN: 0792306104 ISBN-13(EAN): 9780792306108 Издательство: Springer Рейтинг: Цена: 18294.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Some years ago, when Principal and Professor of Economics at the infant Univer- sity of Buckingham, Britain`s only independent university, I was intrigued to receive an application, supported by strong recommendations from a Signora Ilde Rizzo, who wished to take some courses in public finance.
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