Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the twentieth century. Although both countries had been divided along ...racial and regional lines in the late nineteenth century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult. The legacy of these divergent state-building processes remains evident at the beginning of the twenty-first century. Lieberman extends this analysis to a wider group of country cases and finds similar patterns and causal relationships between the politics of race, region, and taxation. The findings are based on field research, large-scale national surveys, macroeconomic data, and various archival sources.
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the ...subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come.
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering ...increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. In 2019, members of the Inclusive Framework agreed to examine proposals in two pillars which could form the basis for a consensus solution to the tax challenges arising from digitalisation. That same year, a programme of work to be conducted on Pillar One and Pillar Two was adopted and later endorsed by the G20.This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.
The article discusses financial aid and tax exemptions as means to fight against the economic distortions of the current energy crisis. Recent experiences have included not only general stabilisation ...instruments but also those compensating energy price increases for low-income households and preventing unemployment by helping companies to maintain their workforce during the crisis. The article discusses the efficiency, administrative burden and intergovernmental financial relations of the instruments.
The rural revitalization strategy is a major policy decision and plan for comprehensively building a modern socialist country in light of China's special national conditions. In recent years, with ...the continuous implementation and promotion of various policies such as urbanisation and new rural construction, the transformation and upgrading of agriculture has become one of the key constraints to the construction of a modern and powerful country in China. Therefore, in order to better implement the relevant policies on agricultural finance and taxation and to give full play to the positive role of agricultural finance and taxation policies in promoting the rural revitalisation strategy, this paper analyses the current situation of agricultural finance and taxation in the rural revitalisation strategy and puts forward suggestions on the policies related to finance and taxation to promote agricultural development in the rural revitalisation, so as to lay the foundation for the continuous promotion of the rural revitalisation strategy. This paper will lay the foundation for the sustainable promotion of the rural revitalization strategy.
