How much did the British Empire cost, and how did Britain pay for it? This volume explores a source of funds much neglected in research on the financial structure of the Empire, namely revenue raised ...in the colonies themselves. Requiring colonies to be financially self-sufficient was one of a range of strategies the British government used to lower the cost of imperial expansion to its own Treasury. Focusing on British colonies in Africa, the book examines how their efforts to balance their budgets influenced their relationships with local political stakeholders as well as the imperial government. It finds that efforts to balance the budget shaped colonial public policy at every level, and that compromises made in the face of financial constraints shaped the political and economic institutions that were established by colonial administrations and inherited by the former colonies at independence.Using both quantitative data on public revenue and expenditure as well as archival records from archives in both the UK and the former colonies, this book follows the development of fiscal policies in British Africa from the beginning of colonial rule through the first years of independence. During the formative years of colonial administration, both the structure of taxation and the allocation of public spending reflected the two central goals of colonial rule: maintaining order as cheaply as possible, and encouraging export production. The book examines how the fiscal systems established before 1914 coped with the upheavals of subsequent decades, including the two world wars, the Great Depression, and finally the transfer of power.
Les régimes de prélevements obligatoires sont profondément différents d'un pays a l'autre et refletent avant tout des choix de société. Tous les pays ne partagent pas le méme poids de la fiscalité ni ...la méme maniere a prélever. Ces différences s'expliquent certes par leur inégal revenu par habitant, mais également par leur histoire et leur choix sociétaux. Nous comparons donc dans cet article, de façon aussi détaillée que possible, le taux de prélevements obligatoires au Maroc et dans les grands pays de la zone CDEAO. L'objectif est clairement de déterminer le positionnement fiscal du Maroc dans un contexte régional en vue de repenser notre systeme de prélevements obligatoires.
A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the ...essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.
This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy.
In the October 2019 issue, Wirtschaftsdienst published an essay entitled "Unconstitutional Taxation of Married Couples through the Reform of the Solidarity Surcharge" by Michael Broer. In their ...reply, the authors explain why in current tax law there already exists a separate assessment of married couples that can be more tax-efficient. Michael Broer explains his point of view in a response. JEL Classification: H24 In der Oktoberausgabe 2019 veroffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel "Verfassungswidrige Ehegattenbesteuerung durch die Reform des Solidaritatszuschlags" von Michael Broer. Die Autoren legen in ihrer Replik dar, warum es auch schon im aktuellen Steuerrecht dazu kommt, dass eine getrennte Veranlagung von Ehepaaren steuerlich gunstiger sein kann. Michael Broer erlautert seinen Standpunkt in einer Erwiderung.
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate ...around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
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