9780198808077-0198808070-Taxing Profit in a Global Economy

Taxing Profit in a Global Economy

ISBN-13: 9780198808077
ISBN-10: 0198808070
Author: Michael Keen, Alan J. Auerbach, John Vella, Michael P. Devereux, Paul Oosterhuis, Wolfgang Schön
Publication date: 2020
Publisher: Oxford University Press
Format: Paperback 400 pages
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ISBN-13: 9780198808077
ISBN-10: 0198808070
Author: Michael Keen, Alan J. Auerbach, John Vella, Michael P. Devereux, Paul Oosterhuis, Wolfgang Schön
Publication date: 2020
Publisher: Oxford University Press
Format: Paperback 400 pages

Summary

Taxing Profit in a Global Economy (ISBN-13: 9780198808077 and ISBN-10: 0198808070), written by authors Michael Keen, Alan J. Auerbach, John Vella, Michael P. Devereux, Paul Oosterhuis, Wolfgang Schön, was published by Oxford University Press in 2020. With an overall rating of 4.0 stars, it's a notable title among other Business Ethics (Management & Leadership, Economic Policy & Development, Economics, Accounting, Corporate, Taxation, Tax Law, Business Culture) books. You can easily purchase or rent Taxing Profit in a Global Economy (Paperback) from BooksRun, along with many other new and used Business Ethics books and textbooks. And, if you're looking to sell your copy, our current buyback offer is $0.3.

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"The ability for a lay reader to distil (however broadly) some essentials about current and future approaches to international tax indicates an impressive marshalling of arguments in this most labyrinthine of areas." -- Tom Proverbs-Garbett, Law Society Gazette
This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit―and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and
the Destination-based Cash Flow Tax (DBCFT).
The book is authored by group of economists and lawyers―the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law―including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation―to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

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