Neuware -This study explores taxation literature and uses empirical evidence from the period of 1996-2006 to examine tax competition and tax harmonization in Southeast Asia. The study seeks evidence for the existence of tax competition by analyzing recent trends in two groups of measures of taxation: tax rates and tax revenues. Evidence is found for a decline in statutory corporate tax rates, developments commensurate with the existence of tax competition. On the contrary, the tax revenue data presented here, show that the expected decline in total tax revenues has not occurred; indeed, a significant increase has been recorded. It is also supported by empirical evidence of the ratio of corporate tax revenue either relative to GDP or to total tax revenue. The two groups of measures of taxation thus provide apparently inconsistent views of the impact of tax competition. There follows an analysis of the elements of tax competition according to literature, in an attempt to draw out its implications for the experience within the Southeast Asian region. This study also examines the case for tax harmonisation and the Southeast Asian experience.Books on Demand GmbH, �berseering 33, 22297 Hamburg 100 pp. Englisch.

Bestandsnummer des Verk�ufers 9783838352237

Verk�ufer kontaktieren

Diesen Artikel melden

Bibliografische Details

Titel: Tax Competition and Harmonization
Verlag: LAP LAMBERT Academic Publishing M�r 2010
Erscheinungsjahr: 2010
Sprache: Englisch
ISBN-10: 3838352238
ISBN-13: 9783838352237
Einband: Taschenbuch
Zustand: Neu

�ber diesen Titel

Inhaltsangabe

This study explores taxation literature and uses empirical evidence from the period of 1996-2006 to examine tax competition and tax harmonization in Southeast Asia. The study seeks evidence for the existence of tax competition by analyzing recent trends in two groups of measures of taxation: tax rates and tax revenues. Evidence is found for a decline in statutory corporate tax rates, developments commensurate with the existence of tax competition. On the contrary, the tax revenue data presented here, show that the expected decline in total tax revenues has not occurred; indeed, a significant increase has been recorded. It is also supported by empirical evidence of the ratio of corporate tax revenue either relative to GDP or to total tax revenue. The two groups of measures of taxation thus provide apparently inconsistent views of the impact of tax competition. There follows an analysis of the elements of tax competition according to literature, in an attempt to draw out its implications for the experience within the Southeast Asian region. This study also examines the case for tax harmonisation and the Southeast Asian experience.

Rese�a del editor

��ber diesen Titel� kann sich auf eine andere Ausgabe dieses Titels beziehen.

Anbieterinformationen

Impressum Thorsten Retsch Buchversand Mimpf2000 Ober�lschnitz 16 95517 Emtmannsberg Deutschland Telefon: 09209-2023188 Email: mimpf2000@online.de USt-ID-Nr.: DE 235096871 Wir f�hren gebrauchte B�cher aus allen Sparten der Literatur

Zur Homepage des Verk�ufers

Unternehmensdaten des Verk�ufers

buchversandmimpf2000
Germany

Gesch�ftsbedingungen und Versandinformationen

Verkaufsbedingungen

Widerrufsbelehrung/ Muster-Widerrufsformular/
Allgemeine Gesch�ftsbedingungen und Kundeninformationen/ Datenschutzerkl�rung

Widerrufsrecht f�r Verbraucher
(Verbraucher ist jede nat�rliche Person, die ein Rechtsgesch�ft zu Zwecken abschlie�t, die �berwiegend weder ihrer gewerblichen noch ihrer selbstst�ndigen beruflichen T�tigkeit zugerechnet werden k�nnen.)

Widerrufsbelehrung

Widerrufsrecht
Sie haben das Recht, binnen 14 Tagen ohne Angabe von Gr�nden diesen Vertrag zu widerrufen.
Die Widerrufsfr...

Mehr Information

Versandbedingungen

Soweit in der Artikelbeschreibung keine andere Frist angegeben ist, erfolgt die Lieferung der Ware innerhalb von 3-5 Werktagen nach Vertragsschluss, bei Vorauszahlung erst nach Eingang des vollst�ndigen Kaufpreises und der Versandkosten. Alle Preise inkl. MwSt.

Impressum & Info zum Verk�ufer