The Resource Global taxes and international taxation : mirage and reality (Part 2)

Global taxes and international taxation : mirage and reality (Part 2)

Label
Global taxes and international taxation : mirage and reality (Part 2)
Title
Global taxes and international taxation : mirage and reality (Part 2)
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses the possibility of truly "global" taxes. The focus is on whether there can or should be truly global taxes and, if so, how these taxes might be structured, administered, and their proceeds distributed. Part 1 of this two-part article covers global taxes on finance and several miscellaneous global tax proposals (arms trade, tobacco, wealth, resources). This Part 2, the concluding installment, discusses global environmental taxes, taxing cyberspace, and the "reality of international taxation." Includes an overview of proposed global taxes, a table of special bank taxes in OECD countries, and a table of financial transaction taxes
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 3 ; p. 50-60
http://library.link/vocab/creatorName
Bird, R.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international taxation
  • environmental tax
  • emission rights
  • digital economy
Label
Global taxes and international taxation : mirage and reality (Part 2)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/J/JOUROFINT/3_50-60.pdf
Publication
Note
20170323

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...