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  • 1
    Online Resource
    Online Resource
    Taming Private Leviathans : Regulation versus Taxation (2021)
    Washington, D.C : The World Bank
    Details
    UID:
    b3kat_BV049081959
    Format: 1 Online-Ressource (38 Seiten)
    Content: This paper explores the interplay between concentration of wealth and policies, namely regulation and taxation. The paper exploits variation in exposure to international commodity prices. Using a global panel data set of the net worth of billionaires, the results point to a positive relationship between commodity prices and the concentration of wealth at the top. Regulation especially pertaining to competition is found to limit the effects of commodity price shocks on the concentration of wealth, while taxation has little effect. Moreover, commodity price shocks crowd out non-resource tax revenue, hence limiting the scope for income transfers and redistribution. The results are consistent with the primacy of ex ante interventions over ex post ones for addressing wealth inequality
    Language: English
    DOI: 10.1596/1813-9450-9531
    DOI: 10.1596/1813-9450-9531
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Deutschlandweit zugänglich
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Open Access Request
    UB Potsdam
    EUV Frankfurt
    HTW Berlin
    Charité
    MPI Bildungsforschung
  • 2
    Online Resource
    Online Resource
    Tax coordination, tax competition, and revenue mobilization in the West African Economic and Monetary Union (2013)
    [Washington, D.C.] : International Monetary Fund
    Details
    UID:
    gbv_89606932X
    Format: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    ISBN: 9781484354216
    Series Statement: IMF working paper WP/13, 163
    Content: We review the current state of the West African Economic and Monetary Union's tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world-de jure at least-, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition
    Additional Edition: Erscheint auch als Druck-Ausgabe Mansour, Mario Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union Washington, D.C. : International Monetary Fund, 2013 ISBN 9781484354216
    Language: English
    Keywords: Arbeitspapier ; Graue Literatur
    DOI: 10.5089/9781484354216.001
    URL: kostenfrei
    URL: Volltext
    URL: Volltext
    URL: kostenfrei
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    Online Resource
    Online Access
    Open Access Request
    Stabi Berlin
  • 3
    Online Resource
    Online Resource
    Taming Private Leviathans : Regulation versus Taxation (2021)
    Washington, D.C. :The World Bank,
    Details
    UID:
    edocfu_9959780147502883
    Format: 1 online resource (38 pages)
    Series Statement: Policy research working papers.
    Content: This paper explores the interplay between concentration of wealth and policies, namely regulation and taxation. The paper exploits variation in exposure to international commodity prices. Using a global panel data set of the net worth of billionaires, the results point to a positive relationship between commodity prices and the concentration of wealth at the top. Regulation especially pertaining to competition is found to limit the effects of commodity price shocks on the concentration of wealth, while taxation has little effect. Moreover, commodity price shocks crowd out non-resource tax revenue, hence limiting the scope for income transfers and redistribution. The results are consistent with the primacy of ex ante interventions over ex post ones for addressing wealth inequality.
    Language: English
    DOI: 10.1596/1813-9450-9531
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Open Access Request
    FU Berlin
  • 4
    Online Resource
    Online Resource
    Taming Private Leviathans : Regulation versus Taxation (2021)
    World Bank, Washington, DC
    Details
    UID:
    gbv_1759618063
    Format: 1 Online-Ressource
    Series Statement: Policy Research Working Paper No. 9531
    Content: This paper explores the interplay between concentration of wealth and policies, namely regulation and taxation. The paper exploits variation in exposure to international commodity prices. Using a global panel data set of the net worth of billionaires, the results point to a positive relationship between commodity prices and the concentration of wealth at the top. Regulation especially pertaining to competition is found to limit the effects of commodity price shocks on the concentration of wealth, while taxation has little effect. Moreover, commodity price shocks crowd out non-resource tax revenue, hence limiting the scope for income transfers and redistribution. The results are consistent with the primacy of ex ante interventions over ex post ones for addressing wealth inequality
    Note: Middle East and North Africa , English
    Language: English
    URL: kostenfrei
    URL: kostenfrei
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Stabi Berlin
  • 5
    Online Resource
    Online Resource
    Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union / (2013)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edoccha_9960178128902883
    Format: 1 online resource (42 pages)
    ISBN: 1-4843-3877-4
    Series Statement: IMF Working Papers
    Content: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
    Note: Cover -- Contents -- Abstract -- I. Introduction -- II. Evolution of the Tax Coordination Framework -- III. Application of the Framework in Member States -- IV. Special Tax Regimes: The Achilles' Heel of Tax Coordination -- V. Experience with Revenue Mobilization -- VI. Lessons learned and Concluding Remarks -- Tables -- 1. Rates under the WAEMU Directive on Excise Taxes -- 2. WAEMU Directive on Taxation of Investment Income -- 3. Main Features of WAEMU Multilateral Tax Treaty -- 4. Excise Tax Rates in Six WAEMU States -- 5. Tax Rates on Profits and Minimum Taxes in WAEMU States -- 2011 -- 6. Summary of Tax Incentives Provided by WAEMU States' Investment Codes -- Figures -- 1. WAEMU Trade in Goods -- 1990, 2000, and 2010 -- 2. Structure of Tax Revenues in WAEMU -- 1980-2010 -- 3. Corporate Tax Rates and Revenue in WAEMU -- 1980-2010 -- 4. Structure of Tax Revenues in WAEMU States -- 1980-2010 -- 5. Change in Tax Revenues in Selected SSA Groups -- 2000 and 2010 -- Boxes -- 1. Tax Coordination, Tax Cooperation, and Tax Harmonization -- Appendixes -- I. Tax Revenues in Selected SSA Groups -- 2000 and 2010 -- References.
    Additional Edition: ISBN 1-4843-5421-4
    Additional Edition: ISBN 1-58906-778-9
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Charité
  • 6
    Online Resource
    Online Resource
    Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union / (2013)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edocfu_9960178128902883
    Format: 1 online resource (42 pages)
    ISBN: 1-4843-3877-4
    Series Statement: IMF Working Papers
    Content: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
    Note: Cover -- Contents -- Abstract -- I. Introduction -- II. Evolution of the Tax Coordination Framework -- III. Application of the Framework in Member States -- IV. Special Tax Regimes: The Achilles' Heel of Tax Coordination -- V. Experience with Revenue Mobilization -- VI. Lessons learned and Concluding Remarks -- Tables -- 1. Rates under the WAEMU Directive on Excise Taxes -- 2. WAEMU Directive on Taxation of Investment Income -- 3. Main Features of WAEMU Multilateral Tax Treaty -- 4. Excise Tax Rates in Six WAEMU States -- 5. Tax Rates on Profits and Minimum Taxes in WAEMU States -- 2011 -- 6. Summary of Tax Incentives Provided by WAEMU States' Investment Codes -- Figures -- 1. WAEMU Trade in Goods -- 1990, 2000, and 2010 -- 2. Structure of Tax Revenues in WAEMU -- 1980-2010 -- 3. Corporate Tax Rates and Revenue in WAEMU -- 1980-2010 -- 4. Structure of Tax Revenues in WAEMU States -- 1980-2010 -- 5. Change in Tax Revenues in Selected SSA Groups -- 2000 and 2010 -- Boxes -- 1. Tax Coordination, Tax Cooperation, and Tax Harmonization -- Appendixes -- I. Tax Revenues in Selected SSA Groups -- 2000 and 2010 -- References.
    Additional Edition: ISBN 1-4843-5421-4
    Additional Edition: ISBN 1-58906-778-9
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    FU Berlin
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