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Season 8 Screening Guide-09.09.16
8 ART IN THE TWENTY-FIRST CENTURY SCREENING GUIDE TO THE EIGHTH SEASON © ART21 2016. All Rights Reserved. art21.org | pbs.org/art21 GETTING STARTED ABOUT THIS SCREENING GUIDE Through in-depth profiles and interviews, the four- This Screening Guide is designed to help you plan an part series reveals the inspiration, vision, and event using Season Eight of Art in the Twenty-First techniques behind the creative works of some of Century. For each of the four episodes in Season today’s most accomplished contemporary artists. Eight, this guide includes: ART21 travels across the country and abroad to film contemporary artists, from painters and ■ Episode Synopsis photographers to installation and video artists, in ■ Artist Biographies their own spaces and in their own words. The result ■ Screening Resources is a unique opportunity to experience first-hand the Ideas for Screening-Based Events complex artistic process—from inception to finished Screening-Based Activities product—behind today’s most thought-provoking art. Discussion Questions Links to Resources Online Season Eight marks a shift in the award-winning series. For the first time in the show’s history, the Educators’ Guide episodes are not organized around an artistic theme The 62-page color manual ABOUT ART21 SCREENING EVENTS includes infomation on artists, such as Fantasy or Fiction. Instead the 16 featured before-viewing, while-viewing, Public screenings of the Art in the Twenty-First artists are grouped according to the cities where and after-viewing discussion Century series illuminate the creative process of questions, as well as classroom they live and work, revealing unique and powerful activities and curriculum today’s visual artists in order to deepen audience’s relationships—artistic and otherwise—to place. -
The Effect of Dividend Tax on Earnings and Contributed Capital in Firm Valuation
International Journal of Accounting and Taxation June 2015, Vol. 3, No. 1, pp. 139-162 ISSN: 2372-4978 (Print), 2372-4986 (Online) Copyright © The Author(s). All Rights Reserved. Published by American Research Institute for Policy Development DOI: 10.15640/ijat.v3n1a7 URL: http://dx.doi.org/10.15640/ijat.v3n1a7 The Effect of Dividend Tax on Earnings and Contributed Capital in Firm Valuation Chia-Chun Hsieh1 & Ling-Yi Chou2 Abstract Earlier research applies theoretical valuation models in studying tax capitalization, an effect that results in different pricing on contributed capital, retained earnings, and net income due to dividend taxes. There are also debates regarding whether it is appropriate to apply the price-level model in empirical research, because the coefficients may be sensitive to model specifications. To further explore this issue, this paper investigates tax capitalization in different tax regimes, where individual dividend tax rates vary across countries and over time. First, we compare U.S. with Canada, which are similar in environment but different in the level of double taxation on dividends. We find differential pricing on retained earnings and contributed capital, but the magnitudes are inconsistent with the theory. Second, we examine a statutory tax rate change in Taiwan in 1998 when an “integrated” income tax system was implemented to alleviate double taxation on dividends. We find that changes in the pricing on retained earnings coincide with changes on dividend tax, but the results on the relationship between contributed capital and retained earnings are mixed. The results are more consistent with the argument that caution should be exerted when applying the model in studying tax capitalization effect. -
Conference Agenda 74Th Annual Congress of the International
74th Annual Congress of the International Institute of Public Finance - ConfTool Pr... Page 1 of 83 Conference Agenda 74th Annual Congress of the International Institute of Public Finance Date: Monday, 20/Aug/2018 3:30pm - 6:00pm Registration (also open on congress days from 8 am on) 3:30pm - 6:30pm IIPF Board of Management Meeting I (for Board only) Room A32, Main building 7:30pm - 9:30pm IIPF Board of Management Dinner (on invitation only) https://www.conftool.pro/iipf2018/index.php?page=browseSessions&print=yes&do... 04.09.2018 74th Annual Congress of the International Institute of Public Finance - ConfTool Pr... Page 2 of 83 Date: Tuesday, 21/Aug/2018 9:00am - 9:30am Opening Ceremony Main auditorium (Juhlasali), Main building 9:30am - 10:30am Plenary I: Keynote Lecture: Uta Schönberg (University College London) on "The Impact Main auditorium of Immigration on Regions and Workers" Session Chair: Wojciech Kopczuk, Columbia University (Juhlasali), Main building 10:30am - 11:00am Coffee Break 11:00am - 1:00pm A01: Firm Taxation Main auditorium (Juhlasali), Main building 11:00am - 11:30am Efficiency and the Taxation of Bank Profit Motohiro Sato1, Robin Boadway2, Jean-Francois Tremblay3 1Hitotsubashi University; 2Queen's University; 3University of Ottawa This paper explores the effect of the taxation of profits of banks and other financial intermediaries in a setting in which intermediation is inefficient. The inefficiencies arise from imperfect screening of lenders, which tends to limit lending, and government provision of deposit insurance, which encourages excessive lending. Three sorts of financial profit tax regimes are considered: R+F cash-flow taxation, standard corporate income taxation, and financial activities taxation. -
Worldwide Estate and Inheritance Tax Guide
Worldwide Estate and Inheritance Tax Guide 2021 Preface he Worldwide Estate and Inheritance trusts and foundations, settlements, Tax Guide 2021 (WEITG) is succession, statutory and forced heirship, published by the EY Private Client matrimonial regimes, testamentary Services network, which comprises documents and intestacy rules, and estate Tprofessionals from EY member tax treaty partners. The “Inheritance and firms. gift taxes at a glance” table on page 490 The 2021 edition summarizes the gift, highlights inheritance and gift taxes in all estate and inheritance tax systems 44 jurisdictions and territories. and describes wealth transfer planning For the reader’s reference, the names and considerations in 44 jurisdictions and symbols of the foreign currencies that are territories. It is relevant to the owners of mentioned in the guide are listed at the end family businesses and private companies, of the publication. managers of private capital enterprises, This publication should not be regarded executives of multinational companies and as offering a complete explanation of the other entrepreneurial and internationally tax matters referred to and is subject to mobile high-net-worth individuals. changes in the law and other applicable The content is based on information current rules. Local publications of a more detailed as of February 2021, unless otherwise nature are frequently available. Readers indicated in the text of the chapter. are advised to consult their local EY professionals for further information. Tax information The WEITG is published alongside three The chapters in the WEITG provide companion guides on broad-based taxes: information on the taxation of the the Worldwide Corporate Tax Guide, the accumulation and transfer of wealth (e.g., Worldwide Personal Tax and Immigration by gift, trust, bequest or inheritance) in Guide and the Worldwide VAT, GST and each jurisdiction, including sections on Sales Tax Guide. -
The Macroeconomics of Energy Price Shocks and Electricity Market Reforms:The Case of Bangladesh
Durham E-Theses The Macroeconomics of Energy Price Shocks and Electricity Market Reforms:The Case of Bangladesh AMIN, SAKIB,BIN How to cite: AMIN, SAKIB,BIN (2015) The Macroeconomics of Energy Price Shocks and Electricity Market Reforms:The Case of Bangladesh , Durham theses, Durham University. Available at Durham E-Theses Online: http://etheses.dur.ac.uk/11241/ Use policy The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that: • a full bibliographic reference is made to the original source • a link is made to the metadata record in Durham E-Theses • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders. Please consult the full Durham E-Theses policy for further details. Academic Support Oce, Durham University, University Oce, Old Elvet, Durham DH1 3HP e-mail: [email protected] Tel: +44 0191 334 6107 http://etheses.dur.ac.uk 2 The Macroeconomics of Energy Price Shocks and Electricity Market Reforms: The Case of Bangladesh Sakib B. Amin A Thesis Submitted in Fulfilment of the Requirements for the Degree of Doctor of Philosophy in Economics at Durham University June 2015 Declaration I hereby confirm that the materials contained in this thesis have not been previously submitted for a degree in this or any other university. I further declare that this thesis is solely based on my own research. -
Tax Systems and Tax Reforms in Latin America: Coubtry Studies and General Issues
Munich Personal RePEc Archive Tax systems and tax reforms in Latin America: coubtry studies and general issues. Benardi, Luigi and Profeta, Paola and Marenzi, Anna and Scabrosetti, Simona Italian society of public economics, Department of public and environmental economics - University of Pavia, Italy 20 June 2008 Online at https://mpra.ub.uni-muenchen.de/9250/ MPRA Paper No. 9250, posted 16 Sep 2009 19:41 UTC WORKI NG PAPER No 587 March 2007 TAX SYSTEMS AND TAX REFORMS IN LATIN AMERICA Edited by LUIGI BERNARDI, ALBERTO BARREIX, ANNA MARENZI AND PAOLA PROFETA JEL Classification Numbers: H2 Keywords: Tax Systems, Tax Reform, Latin America società italiana di economia pubblica dipartimento di economia pubblica e territoriale – università di Pavia Countries Studies of Tax Systems and Tax Reforms in Latin America CONTENTS 1. ARGENTINA by Martin Bès 2. BRAZIL by José Roberto Afonso and Rafael Barroso 3. CHILE by Matteo Cominetta 4. COLOMBIA by Luigi Bernardi, Laura Fumagalli and Elena Fumagalli 5. COSTA RICA by Jorge Cornick, Eric Thompson and Adrian Torrealba 6. MEXICO by Daniel Alvarez 7. PARAGUAY by Caterina Ferrario 8. URUGUAY by Alberto Barreix and Jerónimo Roca 1. ARGENTINA by Martin Bès Inter- American Development Bank - Washington Abstract This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin Amer- ica”, carried on at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. This paper reviews Argentina’s tax system. After a general introduction, the second section describes the reforms of the tax system that took place between 1990 and 2005. -
Survival of the Richest. Europe's Role in Supporting an Unjust Global Tax
Survival of the Richest Europe’s role in supporting an unjust global tax system 2016 Acknowledgements This report was produced by civil society organisations in countries across Europe, including: Attac Austria (Austria); Vienna Institute for International Dialogue and Cooperation (VIDC) (Austria); 11.11.11 (Belgium); Centre national de coopération au développement (CNCD-11.11.11) (Belgium); Glopolis (Czech Republic); Oxfam IBIS (Denmark); Kehitysyhteistyön palvelukeskus (KEPA) (Finland); CCFD-Terre Solidaire (France); Oxfam France (France); Netzwerk Steuergerechtigkeit (Germany); Debt and Development Coalition Ireland (DDCI) (Ireland); Oxfam Italy (Italy); Re:Common (Italy); Latvijas platforma attīstības sadarbībai (Lapas) (Latvia); Collectif Tax Justice Lëtzebuerg (Luxembourg); the Centre for Research on Multinational Corporations (SOMO) (Netherlands); Tax Justice Netherlands (Netherlands); Tax Justice Network Norway (Norway); Instytut Globalnej Odpowiedzialnosci (IGO) (Poland); Ekvilib Institute (Slovenia); Focus Association for Sustainable Development (Slovenia); Inspiraction (Spain); Forum Syd (Sweden); Christian Aid (UK). The overall report was coordinated by Eurodad. Each national chapter was written by – and is the responsibility of – the nationally-based partners in the project. The views in each chapter do not reflect the views of the rest of the project partners. The chapters on Luxembourg and Spain were written by – and are the responsibility of – Eurodad. Design and artwork: James Adams. Copy editing: Vicky Anning, Jill McArdle and Julia Ravenscroft. The authors believe that all of the details of this report are factually accurate as of 15 November 2016. This report has been produced with the financial assistance of the European Union, the Norwegian Agency for Development Cooperation (Norad) and Open Society Foundations. The contents of this publication are the sole responsibility of Eurodad and the authors of the report, and can in no way be taken to reflect the views of the funders. -
Tales from My Professional Life Nurul Islam
Tales from My Professional Life Nurul Islam With an introduction and comments by . KAS Murshid . Keith Griffin . Azizur Rahman Khan . Rehman Sobhan Bangladesh Institute of Development Studies www.bids.org.bd Published by Bangladesh Institute of Development Studies E-17 Agargaon, Sher-e-Bangla Nagar GPO Box No.3854, Dhaka-1207 E-mail: [email protected] Fax: 880-2-8141722 Website: www.bids.org.bd Copyright © May 2016, BIDS Price: Tk. 100.00; US$ 10 Printed in Bangladesh at Dot Printing & Packaging 164 Shaheed Sayed Nazrul Islam Sarani (Old 3/2) Purana Paltan, Dhaka 1000 Contents Acronyms iv Introduction v Tales from My Professional Life 1 Nurul Islam Reflections Encounters with Nurul Islam 23 Keith Griffin Nurul Islam: Reminiscences and an Appreciation 31 Azizur Rahman Khan Nurul Islam: The Economist as a Freedom Fighter 39 Rehman Sobhan Acronyms AL Awami League BDI Bangladesh Development Initiative BER Bureau of Economic Research BIDE Bangladesh Institute of Development Economics BIDS Bangladesh Institute of Development Studies CPD Centre for Policy Dialogue EU European Union FAO Food and Agriculture Organization GDP Gross Domestic Product GNP Gross National Product IEA International Economic Association IFAD International Fund for Agricultural Development IFPRI International Food Policy Research Institute ILO International Labour Organization IMF International Monetary Fund NEI Netherlands Economic Institute NGO Non-governmental Organisation PIDE Pakistan Institute of Development Economics RTC Round Table Conference SDG Sustainable Development Goals UN United Nations UNCTAD United Nations Conference on Trade and Development UNDP United Nations Development Programme UNESCO United Nations Educational, Scientific and Cultural Organization UNICEF United Nations Children’s Fund US United States WCARRD World Conference on Agrarian Reform and Rural Development WFP World Food Programme WHO World Health Organization WTO World Trade Organization 1 INTRODUCTION * K. -
Mexico's Legal Regime Over Its Marine Spaces: a Proposal for the Delimitation of the Continental Shelf in the Deepest Part of the Gulf of Mexico Jorge A
University of Miami Law School Institutional Repository University of Miami Inter-American Law Review 1-1-1997 Mexico's Legal Regime Over its Marine Spaces: A Proposal for the Delimitation of the Continental Shelf in the Deepest Part of the Gulf of Mexico Jorge A. Vargas Follow this and additional works at: http://repository.law.miami.edu/umialr Part of the International Law Commons, and the Law of the Sea Commons Recommended Citation Jorge A. Vargas, Mexico's Legal Regime Over its Marine Spaces: A Proposal for the Delimitation of the Continental Shelf in the Deepest Part of the Gulf of Mexico, 26 U. Miami Inter-Am. L. Rev. 189 (1995) Available at: http://repository.law.miami.edu/umialr/vol26/iss2/2 This Article is brought to you for free and open access by Institutional Repository. It has been accepted for inclusion in University of Miami Inter- American Law Review by an authorized administrator of Institutional Repository. For more information, please contact [email protected]. 189 ARTICLES MEXICO'S LEGAL REGIME OVER ITS MARINE SPACES: A PROPOSAL FOR THE DELIMITATION OF THE CONTINENTAL SHELF IN THE DEEPEST PART OF THE GULF OF MEXICO JORGE A. VARGAS* I. INTRODUCTION ............................................. 190 It. MEXICO's FEDERAL OcEANs ACT ................................ 192 A General Overview of the FederalOceans ...................... 194 B. The FOA's Nine Innovative Legal Features .................... 197 C. Mexico's Marine Spaces ................................... 201 1. Territorial Sea ...................................... 202 2. Internal Waters ..................................... 205 * LL.B. Summa cum laude, Mexico's National Autonomous University School of Law (UNAM), Mexico City, 1964; LL.M. Yale Law School, 1969 and J.S.D., candi- date 1972. -
Effect of Cigarette Tax Increase on Cigarette Consumption in Taiwan J-M Lee, D-S Liao, C-Y Ye, W-Z Liao
i71 Tob Control: first published as 10.1136/tc.2004.008177 on 27 May 2005. Downloaded from RESEARCH PAPER Effect of cigarette tax increase on cigarette consumption in Taiwan J-M Lee, D-S Liao, C-Y Ye, W-Z Liao ............................................................................................................................... Tobacco Control 2005;14(Suppl I):i71–i75. doi: 10.1136/tc.2004.008177 Objectives: This study evaluates the effect of a 5 New Taiwan Dollar (NT$5) Health and Welfare Tax increase on the consumption of domestic and imported cigarettes and cigars. See end of article for Methods: Using statistics published annually from 1971 through 2000, we set up a model based on the authors’ affiliations ....................... Central Bureau of Statistics (CBS) demand model to estimate price and expenditure elasticity coefficients of cigarettes and cigars. Correspondence to: Results: Our results showed that the price elasticity coefficients for domestic and imported cigarettes were Jie-Min Lee, Department of Logistic Management, 20.644 and 20.822. The consumption of imported cigarettes was reduced by 7.51 packs per capita, and National Kaohsiung the consumption of domestic cigarettes was reduced by 15.21 packs per capita. Total per capita Marine University, consumption of cigarettes was reduced by 22.72 packs (18%). Kaohsiung, Taiwan; Conclusions: From the public health and financial perspectives, the increase in this excise tax on tobacco to [email protected] the Taiwan government will have significant effect in reducing cigarette consumption; it will also generate ....................... additional tax revenues. ince Taiwan entered the World Trade Organization might reduce cigarette consumption more significantly in (WTO) in 2002, its government has taken important Taiwan than in other countries with lower price elasticities. -
I. the NEW ACT on INTERNATIONAL TAX TRANSPARENCY INFOTAX – February 2017 International Tax Transparency Act
INFO T A X – Fe b r u a r y 2017 INTERNATIONAL T A X TRANSPARENCY ACT I. THE NEW ACT ON INTERNATIONAL TAX TRANSPARENCY INFOTAX – February 2017 International Tax Transparency Act The new Act on International Tax Transparency. Recently Act No. 19.484 on International Tax Transparency and Prevention of Money Laundering and Financing of Terrorism was published in the Official Gazette (hereinafter “the Act”) (see the text on the following link: [CLICK HERE]). As we previously informed in our InfoTax of August 2016 (see the report in the following link: [CLICK HERE]), the Act responds to the international commitments assumed by Uruguay in order to adopt the guidelines and directives issued in those matters by the Organization for Economic Cooperation and Development (OECD) and the Financial Action Task Force (FATF). INFOTAX – February 2017 International Tax Transparency Act General structure. The Act is structured in four chapters: (i) Automatic report to the Tax Authority of balances and income from financial source, (ii) Identification of the beneficial owner and owners of nominative shares, (iii) Rules applicable to entities which are resident in countries or jurisdictions of low or null taxation, or who are benefited from a special regime of low or null taxation, and (iv) Adjustments to the transfer price regime. II. AUTOMATIC REPORT TO THE TAX AUTHORITY OF BALANCES AND INCOME FROM FINANCIAL SOURCE INFOTAX – February 2017 International Tax Transparency Act Background. The Act states the obligation for certain financial entities to report to the Tax Authority (DGI), on an annual basis, certain financial information related to accounts duly identified held by individuals, legal entities and other entities which configure tax residency in Uruguay or in another country or jurisdiction. -
Doing Business in Asia Pacific M&A Law in Asia Pacific M&A Law in Asia Pacific
FINANCIAL INSTITUTIONS ENERGY INFRASTRUCTURE AND COMMODITIES TRANSPORT TECHNOLOGY Doing business in Asia Pacific M&A law in Asia Pacific M&A law in Asia Pacific Doing business in Asia Pacific Edited by Michael Joyce Partner Norton Rose Australia A NORTON ROSE GROUP GUIDE Norton Rose Group Norton Rose Group is a leading international legal practice. We offer a full business law service from offices across Europe, the Middle East and Asia Pacific. We are strong in financial institutions; energy; infrastructure and commodities; transport; and technology. Norton Rose Group comprises Norton Rose LLP, Norton Rose Australia and their respective affiliates.T he Group has more than 1800 lawyers in 30 offices worldwide. Leading Canadian law firm Ogilvy Renault, and leading South African law firm Deneys Reitz, will join Norton Rose Group on 1 June 2011. The enlarged Group will have 2500 lawyers in 38 offices worldwide, including Montreal, Ottawa, Toronto, Quebec, Calgary, Johannesburg, Durban and Cape Town. © Norton Rose Australia 2010 First edition No. N8610 10/10 Earlier editions of Doing Business in Asia published under the imprint Deacons in hard copy (until 2008) and online (until 2009). The whole or extracts thereof may not be copied or reproduced without the publisher’s prior written permission. This publication is written as a general guide only. It does not contain definitive legal advice and should not be regarded as a comprehensive statement of the law and practice relating to this area. Up-to-date specific advice should be sought in relation to any particular matter. For more information on the issues reported here, please get in touch with us.