tax policy
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- "Runaway" plant legislation : economic and tax policy issues
- "Runaway" plant legislation : economic and tax policy issues
- 'Our taxes are too damn high' : institutional racism, property tax assessment, and the fair housing act
- 'Study now, pay later' or 'HE for free'? : an assessment of alternative proposals for higher education finance
- (Over-) belasting en draagkracht : verleden, heden en toekomst van het draagkrachtbeginsel
- 100 years of income tax
- 1789-1989 La révolution fiscale à refaire
- 1976-2006: a shift in international tax policy?
- 1978 Compendium of tax research
- 1987: Une année d'action économique et financière
- 1988 Budget proposals
- 1992 reforms in tax structure and policy
- 2001 : a subpart F Odyssey - from U.S. treasury study to suggestion of territoriality
- 2002 Ontario budget : balanced, but tax cuts are delayed
- 2017 het jaar van de dromers, 2018 van de realisten in de EU?
- 2017, the Year of the Dreamers; 2018, the Year of the Realists?
- 2018 APMA report shows applications increase, but processing times stagnate
- 2019 : a landmark year for European cooperation, or maybe not?!
- 3rd Cross Atlantic and European taxation symposium 1999 : notes
- 5 Lessons on profit shifting from U.S. country-by-country data
- A Brazilian view on base erosion and profit shifting : an alternative path
- A European internet access tax
- A Marshall plan for Greece
- A Union that strives for more also in the area of taxation : tax measures in the incoming Commission's political guidelines
- A burden-neutral shift from foreign tax creditability to deductibility?
- A business view on tax competition
- A case for higher corporate tax rates
- A changing of the guard at the European Commission
- A common consolidated corporate tax base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
- A comparative analysis of tax reforms in Singapore and Hong Kong
- A comprehensive capital gains tax in New Zealand - no longer political Hari-Kari? A consideration of the Labour Party proposal of 2011
- A contribution to the pure theory of taxation
- A critical review and analysis of the tax law improvement project
- A critique of global trends and developments concerning the taxation of digital platforms
- A dynamic model of the black economy
- A dynamic theory of taxation : integrating Kalecki into modern public finance
- A fiscal wind
- A framework for assessing fiscal vulnerability
- A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
- A general theory of tax structure change during economic development
- A great reset of VAT rates?
- A guide to Quebec corporate tax incentives
- A guide to U.S. taxation of foreign business travelers
- A handbook for tax simplification
- A history of critical tax in Australia
- A history of the "Tax Package" : the principles and issues underlying the Community approach
- A legal framework for the taxation of cryptocurrencies in Pakistan
- A legislative tangle
- A look at Germany's new Reduction Tax Act 2001
- A look back at EU VAT developments in 2019 regarding insurance and financial services : part 2
- A modern look at the Roman Imperial "Jewish tax"
- A monetary and fiscal history of the United States, 1961-2021
- A multilateral approach to carbon taxation
- A new fiscal framework for the Netherlands Antilles: half-time
- A new tax regime for the 21st century - corporation tax aspects
- A new tax system : simple, fair, and flat
- A package to tackle harmful tax competition in the European Union
- A perfect storm for corporate inversions : causes and responses
- A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
- A price-based royalty tax?
- A primer on "General Utilities" issues in international acquisitions, dispositions, and restructurings
- A proposal to create a World Tax Organisation
- A rejoinder to Manuel Pires : What if there is no tax Coca Cola?
- A report on the federal revenue system submitted to Undersecretary of the Treasury Roswell Magill, (September 20, 1937)
- A review of capital taxation in France
- A review of effective tax regime in Nigeria
- A review of the Nigerian country-by country reporting regulations
- A slam dunk?
- A small fish in a big pond : the international tax options of Belgium
- A stochastic indicator for sovereign debt sustainability
- A study of the international tax policy process: defining the rules for sourcing income from isolated sales of goods
- A survey of current U.S. international tax developments
- A survey of the determinants of development: where does tax policy fit in ?
- A survey of the tax system
- A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
- A view on tax harmonization and the Code of Conduct
- A wealth tax for the United States : why, how and observations
- A wind of change? Reforms of tax systems since the launch of Europe 2020
- A window of opportunity for the making of Europe : Member States cannot have their national cake and eat the European one
- A world of taxes: the OECD reports on tax trends
- ANTI : Associazione Nazionale Tributaristi Italiani
- Abolition of "loop structures" in South Africa makes for easier international planning
- Acceptatiegraad en politieke waarschrijnlijkheid van een hervorming van het gemeentelijke belastinggebied
- Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
- Achieving stabilization in Armenia
- Acta oeconomica : periodical of the Hungarian academy of sciences
- Activities 1971-1990 and current work programme
- Activities of the European Union : taxation
- Adapting tax systems to economic and social development
- Adapting taxation for the digital economy in Singapore
- Addressing VAT fraud in developing countries : the tax policy-administration symbiosis
- Addressing fiscal challenges to reduce economic risks
- Adjusting national tax policy to economic internationalization: strategies and outcomes
- Administratieve lasten en naleving van fiscale regelgeving door ondernemingen
- Administrative dimensions of tax reform
- Advances in taxation [2019]
- Advances in taxation [2021]
- Advancing biodiversity conservation in Canada through ecological fiscal reform - the current situation and future potential
- Advancing racial equity with state tax policy
- After Brexit, what next? Trade, regulation and economic growth
- Ageing and fiscal challenges across levels of government
- Aging in the Asian "Tigers": challenges for fiscal policy
- Aiming for well-being through taxation : a framework of caution and restraint for states
- Aligning policies for a low-carbon economy
- Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia
- All of the above : how to tax the wealthy
- Allgemeine Steuerlehre
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Amazon’s tribulations and the future of tax transparency
- American fiscal policy in the post-war era : an interpretive history
- Amerikaanse belangstelling voor belastingpolitiek en economische groei : stenografisch verslag van de lezing gehouden door prof. dr. C. Goedhart en het hierop gevolgde debat in de vergadering van 29 februari 1964
- América Latina : la politica fiscal en los años ochenta
- An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries
- An analysis of recent tax reforms in India
- An applied case of the direct method of tax revenue projection : a model for its application
- An evaluation of Thailand's government revenue performance
- An experimental analysis of tax avoidance policies
- An exploration of tax patterns around the world
- An innovative approach to overcoming the “Joint-Decision Trap” : EU law requirements for AVMSD-Based financial contributions from a tax policy perspective
- An institutional perspective on fighting obesity via the GST system : a New Zealand case study
- An international comparison of tax systems in the mediterranean and other European countries of the OECD area
- An international perspective : examining how other countries approach business taxation
- An introduction to China's taxation
- An octogenarian on value creation
- An old accounting standard needs to tie into a new tax policy
- An optimal taxation approach to fiscal federalism
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- Analysing the collective power to tax : the models and policy issues
- Analysis of earmarked taxes
- Analysis of taxation of property in Bosnia and Herzegovina
- Analysis of the VAT gaps in Morocco
- Analysis of the international income tax provisions in the U.S. ETI Repeal Bill
- And equal (tax) justice for all?
- Another slice of pie : examining U.K. fiscal policy in 2022
- Answering the tax riddles in Singapore's Jobs Support Scheme
- Antiabuse rules and policy : coherence or tower of babel?
- Applied general equilibrium analysis of India's tax and trade policy
- Applying the Delphi method as a research technique in tax law and policy
- Applying the principles of adaptive policy design to environmental taxes
- Arbitrage and transfer pricing
- Are "environmental" tax incentives efficient?
- Are evolving regulations laying the groundwork for taxing e-cigarettes?
- Are global taxes feasible?
- Are tax havens good? Implications of the crackdown on secrecy
- Are tax policies developed to reduce gender inequalities in ATAF member countries?
- Are we heading towards a corporate tax system fit for the 21st century?
- Argentina : tax policy for stabilization and economic recovery
- Art. 116 AEUV im Recht der direkten Steuern : rechtliche und steuerpolitische Einordnung
- Article 116 TFEU - the nuclear option for qualified majority tax harmonization?
- Article 16 of the OECD Model Convention : history, scope and future
- Artificial intelligence and the law
- Asia tax strategies. A regional guide
- Aspects of constructing a rational framework for loss relief : a sample of how four countries compete
- Aspekten van het Belgisch inkomstenbelastingbeleid
- Assessing fiscal sustainability under uncertainty
- Assessing the corporate use of tax relief measures in Portugal in the wake of the pandemic : a survey
- Assessing the temporary VAT cut policy in the UK
- Assessment of fiscal measures on atmospheric pollution from transport in urban areas
- Association of Southeast Asian Nations : economic and political structure and tax policy
- Atteindre l'émergence : les défis fiscaux de la Côte d'Ivoire
- Attitudes towards tax levels : a multi-tax comparison
- Attitudes, incentives, and tax compliance
- Attracting multinational tech-companies through environmental tax incentives
- Auditioning for Hollywood : a comparative study of tax incentives offered to the film industry
- Austerity : when it works and when it doesn't
- Australia sharpens tax policy focus
- Australia's 1992 Budget proposals and statement on tax policy examined
- Australia's policy on entity taxation
- Australian Government : The Treasury
- Australian Tax Forum : a journal of taxation policy, law and reform
- Australian financial system : final report of the Committee of Inquiry
- Australian government proposes tinkering with Tax Code to stimulate economy
- Australian income tax : principles and policy
- Australian tax review
- Autres impôts indirects et assimilés : effets de structures et impulsions discrétionnaires indirectement estimées (1970-2009)
- Avoidance of double non-taxation
- BEPS - Base Erosion und Profit Shifting
- BEPS - was kommt jetzt auf uns zu? = BEPS - what is now ahead of us?
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie I : le pilier 1
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie II : le pilier 2
- BEPS Action 6 : tax treaty abuse
- BEPS primer : past, present, and future, part 2
- BFTS annual review 1992
- BRICS and international tax law
- BRICS and the emergence of international tax coordination
- Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
- Back to work : how fiscal policy can help
- Background materials on federal budget and tax policy for fiscal year 1991 and beyond. Prepared for the Committee on Ways & Means, February 6, 1990 by the Joint Committee on Taxation
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Balancing fiscal policy risks
- Balkenende II : meedoen, meer werk, minder regels en hoe is nu de fiscale praktijk?
- Barbados : 2010 Article IV consultation - Staff report; Staff supplement; Public Information Notice on the Executive Board discussion
- Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits
- Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Basic World Tax Code and commentary
- Behavioural economics and taxation
- Behind the scenes with China's tax minister : writing on the wall spells harmonisation
- Belasting met beleid
- Belasting, politiek en strategie
- Belastingbeleid
- Belastingen bedrijfsleven 21e eeuw : een lekkere sigaar uit eigen doos
- Belastingen in de 21ste eeuw. Visies op een verkenning
- Belastingen na het jaar 2000 : de visie van de Nederlandse Federatie van Belastingadviseurs
- Belastingen over (inkomsten uit) vermogen in de 21e eeuw
- Belastingheffing in de 21e eeuw : verslag van het symposium gehouden te Maastricht op 10 oktober 1997
- Belastingpakket 2019 : maatregelen voor het mkb c.a
- Belastingplan 2018 en BTW : geneesmiddelen, zeeschepen en landbouwers. En herziening op diensten?
- Belastingpolitiek en technologiebeleid: synergie of dualisme
- Belastingpolitiek in de Europese Unie
- Belastingverhooging : is die in ons land nog mogelijk?
- Beleidsinstrument of recht? Het belastingrecht op een kruispunt
- Belgian tax review : incoming government considers tax amnesty
- Beneficial ownership and transparency : learning from best practices
- Benefit-cost analysis of R&D support programs
- Benefiting from recent developments in Thailand's tax and investment policies
- Bestaat er nog een autonoom cassatiebeleid?
- Besteuerung und Wirtschaftswachstum
- Besteuerung und betriebliche Steuerpolitik : Band 1: Besteuerung
- Besteuerung und betriebliche Steuerpolitik : Band 2 : betriebliche Steuerpolitik
- Betriebliche Steuerpolitik : Ertragsteuerplanung
- Better budgets
- Beyond Vodafone : the ripple effect
- Beyond polemics : poverty, taxes, and noncompliance
- Biden administration's green book proposals would transform international tax rules
- Biden's corporate tax policy : implications for competitiveness
- Biden's global minimum book tax is laden with complexities
- Biden's international tax plan
- Biden's international tax proposals missing many puzzle pieces
- Bidenomics vs. Reaganomics : how things have changed in 40 years
- Bittker's pendulum and the taxation of multinationals
- Blickpunkt internationale Steuerpolitik 1-2021
- Blockchain technology : potential for digital tax administration
- Blockchain technology and the allocation of taxing rights to payments related to initial coin offerings
- Boekwerk belastingen algemeen
- Boris's tax policies: DUDE or DUD?
- Bouwstenen voor een beter belastingstelsel : de politiek is aan zet
- Bouwstenen voor een betere Successiewet?
- Boz among the radicals : Charles Dickens and tax reform
- Brave New World : automation, unemployment and robot taxes
- Brazil tax review : new government, old tax policies
- Brazil's experience with unilaterally taxing the tech industry versus international digital taxation
- Brazil's international tax policy
- Brazilian tax reform : a quest for efficiency and rationality
- Breaking barriers
- Brexit : an opportunity to "reset" the U.K. via a competitive tax policy?
- Brexit : negotiating to resist the export of EU tax law and policy
- Brexit and the UK direct tax system - 18 months on
- Bridging the policy gaps : a tax-focused guide to investment agreements for tax and investment policymakers
- Bringing international tax policy into the 21st century
- Btw en belastingplan 2019
- Budget and external deficit : not twins but the same family
- Budget speech : fiscal strategy report : economic and fiscal update
- Budgetary treatment of Indian earmarked taxes : a tale of governance gaps
- Budgeting in Albania
- Buenas notches : lines and notches in tax system design
- Building your BRICS tax strategy
- Business laws and economic prospects in the Middle East and North Africa
- Business tax set to play crucial election role
- Business, civil society and the 'new' politics of corporate tax justice : paying a fair share?
- CFC-wetgeving, een ongewenste verplichting?
- CFE : Confédération Fiscale Européenne
- CIAT Review : Inter-American Center of Tax Administrators
- CO2 emissions in Italy : a micro-simulation analysis of environmental taxes on firms' energy demand
- COVID-19 : 190 cuestiones fiscales
- COVID-19 Nordic responses
- COVID-19 and Japanese tax policy
- COVID-19 and US tax policy : what needs to change?
- COVID-19 and beyond
- COVID-19 and taxation in Southeastern Europe
- COVID-19 lessons for taxation
- COVID-19 tax measures in five major Latin American jurisdictions
- COVID-19 tax strategies shift focus from liquidity to growth
- Cadbury Schweppes : the ECJ versus tax administration
- Can capital income tax improve welfare in an incomplete market : economy with a labor-leisure decision?
- Can governments influence investment decisions through the active use of the tax administration?
- Canada and BEPS : a progress report
- Canada at the crossroads of international tax reform : between harmonization and tax competition
- Canada income tax law and policy
- Canada unveils a new model system
- Canadian income taxation : policy and practice
- Canadian tax policy
- Canadian tax review : noncompetition payments - a Cinderella story
- Canadian taxation of non-resident trusts : a critical review of section 94 of the Income Tax Act
- Capital flight from Africa : causes, effects, and policy issues
- Capital gains tax in theory and practice
- Capital gains taxation : a comparative analysis of key issues
- Capital punishment: lower tax rate on asset disposals doesn't stack up
- Carbon energy taxation : lessons from Europe
- Carbon pricing design : effectiveness, efficiency and feasibility : an investment perspective
- Carbon tax : the global perspective
- Caribbean Tax Law Journal
- Case comment : Scott v HMRC : principles, policies and interpretation
- Case note : Anson v HMRC : sour grapes and maple syrup - has the UK just adopted check-the-box?
- Cashing out profits : international approaches to dividend taxation
- Casos de éxito de la politica fiscal de Chile: 1980-1993
- Casos de éxito en política de ingresos y gastos: la experiencia Mexicana, 1980-1993
- Catching capital : the ethics of tax competition
- Central and Eastern Europe : a review of recent tax developments
- Challenges in domestic & international taxation : emerging Indian experience
- Challenges in managing sustainable business : reporting, taxation, ethics and governance
- Challenges to fiscal adjustment in Latin America : the cases of Argentina, Brazil, Chile and Mexico
- Changes in the distribution of after-tax wealth in the US : has income tax policy increased wealth inequality?
- Changes in the tax system as a part of stabilization policy - their technical and legal implications ; The development in different countries of the concept of a permanent establishment, notably from the point of view of harmonization in future double taxation agreements | Des modifications du système fiscal comme moyen de réaliser une politique de stabilisation, leurs implications sur le plan de la technique et de la légalité ; Evolution dans les différents pays du concept d'établissement stable, notamment du point de vue de l'harmonisation dans les futures accords sur la double imposition | Änderungen des Steuersystems als Mittel der Stabilisierungspolitik - ihre steuertechnischen und allgemeinrechtlichen Folgerungen ; Der Begriff der festen Betriebsstätte und seine Entwicklung in verschiedenen Ländern, insbesondere mit Hinblick auf die Harmonisierung künftiger Doppelbesteuerungsabkommen
- Changes to the UK partnerships rules and tax policy-making
- Charitable giving and tax policy : a historical and comparative perspective
- China : how should tax policies regulate personal income distribution?
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : revenue mobilization and tax policy
- China gives preference to hi-tech industries
- China in the world economy : the domestic policy challenges
- China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation
- China's 11th five-year plan : could this be the one?
- China's business-tax-to-VAT reform : an interim assessment
- China's rising (and the United States' declining) influence in global tax governance? Some observations
- China's tax policy toward enterprises with foreign investment : a comprehensive appraisal
- Chinese tax law and international treaties
- Chinese tax policy and the promotion of agricultural cooperatives and environmental protection
- Choosing the next EU Tax Commissioner
- Climate change post-Kyoto : a tax policy perspective
- Coase's curse : how the Coase theorem has biased the debate of eco-instruments and paralyzed environmental policy
- Cognitive capture, parliamentary parentheses, and the rise of fractional apportionment
- Coloquio sombre o sistema fiscal : comemoracao do vigesimo aniversario
- Combating fiscal fraud and empowering regulators : bringing tax money back into the COFFERS
- Combating tax avoidance in Russia : historical perspective and current trends
- Comment on Miranda Stewart's "Redistribution between rich and poor countries"
- Comments on budget
- Commodity tax harmonization in the European Community : a general equilibrium analysis of tax policy options in the internal market
- Commodity taxation and India's fiscal policy
- Common labor market, attachment and spillovers in a large metropolis
- Company taxation in an enlarged union : challenges and options
- Company taxation in the European Union : a key challenge 20 years after the Ruding report
- Company taxation in the single market: a business perspective
- Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence
- Comparative tax policy approaches in Australia and New Zealand : instructional guidance for Hong Kong?
- Comparative taxation : why tax systems differ
- Comparing tax policy responses for the digitalizing economy : fold or all-in
- Competing for business
- Conceptual aspects of fiscal risk and analysis of fiscal security condition
- Concierto económico y BEPS
- Conditions for direct foreign investments in the Baltic States
- Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties
- Confronting the sacred cow : the politics of work-related tax deductions
- Connecting the dots in U.S. international taxation
- Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación = Tax policy considerations on the minimum taxation GloBE proposal (Pillar two) and its implementation
- Constitutional constraints for environmental taxation in Mexico
- Constitutional constraints to the implementation of an integrated environmental tax management policy : the Australian experience
- Consultation paper : task force on direct taxes
- Consumption tax policy and the taxation of capital income
- Contemporary issues in tax research : volume 3
- Contemporary state building : elite taxation and public safety in Latin America
- Contrat social néo-libéral, théorie de l'impôt et pensée du déclin
- Controle da extrafiscalidade
- Controversies in Canada respecting the taxation of non-competition and related payments
- Controversies in tax law : a matter of perspective
- Convergence and divergence of global and U.S. tax policies
- Cooperative compliance
- Coordinating Pillar 2 with the U.S. GILTI regime
- Coordinating tax strategies at the EU level as a solution to the economic and financial crisis
- Coordination and cooperation : tax policy in the 21st century
- Coronavirus - fiscal challenges for emerging markets
- Coronavirus and the tax world
- Corporate income tax and economic distortions
- Corporate inversions : yesterday, today and tomorrow
- Corporate social responsibility, the fight against corruption and tax behaviour
- Corporate tax changes
- Corporate tax in developing countries : current trends and design issues
- Corporate tax policy and competence of the European Community : an EC tax convention with non-member states?
- Corporate tax policy for the 21st century
- Corporate tax reform : a macroeconomic perspective
- Corporate tax residence : a hidden risk
- Corporate taxation and growth
- Corporate taxation under endogenous mobility
- Corso di diritto tributario
- Country papers prepared by the participants for the training workshop in tax policy, legislation and administration (Addis Ababa, 3- 26 October 1973)
- Covid-19 : fiscal policies and multilateralism
- Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
- Creation of income by taxation
- Critical issues in environmental taxation : international and comparative perspectives : volume I
- Critical issues in environmental taxation : international and comparative perspectives : volume II
- Critical issues in environmental taxation : international and comparative perspectives : volume V
- Critical issues in environmental taxation : international and comparative perspectives : volume VI
- Critical issues in environmental taxation : international and comparative perspectives : volume VII
- Critical issues in environmental taxation : international and comparative perspectives : volume VIII
- Critical issues in taxation and development
- Critical tax theory : an introduction
- Croatian accession to the European Union : facing the challenges of negotiations
- Croatian accession to the European Union : institutional challenges
- Cross-border migration of intangibles: some tax policy considerations
- Cross-border mobility of individuals and the lack of fiscal policy coordination among jurisdictions (even) after the BEPS project
- Cross-border tax arbitrage - policy choices and political motivations
- Cross-border tax arbitrage using inbound hybrid financial instruments curbed in Denmark by unilateral reclassification of debt into equity
- Cross-border taxation of e-commerce
- Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership
- Crossed lines : two cases of tax policy incoherence
- Crossing the digital services tax divide : but is it worth the journey?
- Cryptoization through currency substitution : tax policy options for low-income countries
- Current challenges for EU controlled foreign company rules
- Current developments in international taxation
- Current fiscal and tax policy trends
- Current issues in fiscal policy
- Current tax issues in the Federal Republic of Germany