Taxing Profit in a Global Economy
Taxing Profit in a Global Economy This book undertakes a fundamental review of the existing international system of taxing business profit. Instead, it starts from first principles to ask how we…
Specifikacia Taxing Profit in a Global Economy
Taxing Profit in a Global Economy
This book undertakes a fundamental review of the existing international system of taxing business profit. Instead, it starts from first principles to ask how we should evaluate a tax on business profit--and whether there is any good rationale for such a tax in the first place. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated.
It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties.
That conclusion informs two proposals
Turkey in the Global Economy
Global Political Economy
Global Political Economy
Engineering Economy, Global Edition