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An annual wealth tax.
Authors: --- ---
ISBN: 0435845322 9780435845322 Year: 1975 Publisher: London Heinemann Educational Books

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Book
OECD Tax Policy Studies Inheritance Taxation in OECD Countries.
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ISBN: 9264634282 9264470670 Year: 2021 Publisher: Paris : OECD Publishing,

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The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.

L'emprunt forcé de l'an II : un impôt sur la fortune
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ISBN: 2878410289 9782878410280 Year: 1990 Volume: 16 Publisher: Paris Aux amateurs de livres


Book
Contemporary state building : elite taxation and public safety in Latin America
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ISBN: 1009091999 1009090216 1316515125 1009089870 Year: 2022 Publisher: Cambridge, United Kingdom ; New York : Cambridge University Press,

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If economic elites are notorious for circumventing tax obligations, how can institutionally weak governments get the wealthy to shoulder a greater tax burden? This book studies the factors behind the adoption of elite taxes for public safety purposes. Contrary to prominent explanations in the literature on the fiscal strengthening of the state - including the role of resource dependence and inequality - the book advances a theory of elite taxation that focuses on public safety crises as windows of opportunity and highlights the importance of business-government linkages to overcome mistrust toward government from corruption and lack of accountability. Based on evidence from across Latin America and rich case studies from experiences in Colombia, Costa Rica, El Salvador, and Mexico, the book provides scholars and policymakers with a blueprint for contemporary state-building efforts in the developing world.


Book
The Property Tax in China : History, Pilots, and Prospects
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ISBN: 9783319100494 3319100483 9783319100487 3319100491 Year: 2015 Publisher: Cham : Springer International Publishing : Imprint: Springer,

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This monograph offers a detailed analysis of the creation, pilot implementation, and possible wide adoption of the real property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial crisis that started in 1998, the real property market entered a period of rapid expansion, followed immediately by rampant speculation, rising housing costs, and official corruption. Over the last ten years, the price of real property in most cities has more than tripled, especially in metropolitan areas. In an effort to curb this, the government has instituted a number of property-market controls, including property tax pilot programs in Shanghai and Chongqing. While this is the latest of a number of fiscal reforms, it is a very important one that carries with it the ability to change the landscape of public finance, intergovernmental relations, and local governance in China. It represents a fundamental change in the provision of public services, the relationship between local governments and tax payers, and the status of localities in the government structure. Taking a public choice perspective, the authors argue that the local property tax should be used not solely as a means of controlling housing prices but should be fully employed as a fiscal and budgetary institution that will contribute to mitigating multifarious socio-economic problems resulting from economic growth, rapid urbanization, and widening income disparity. As this program is the first of its kind, so this book is the first detailed study of property tax in China; as such, it will appeal to researchers of public finance and public policy. It will also be of great interest to policymakers in China and in other countries that are considering adopting or reforming their versions of the local property tax. It fills the gap in a growing body of literature about the inner workings of Chinese economics and policy.


Book
Modele de convention fiscale concernant le revenu et la fortune : version abregee 2005
Authors: ---
ISBN: 9264012028 Year: 2005 Publisher: Paris : OCDE-Organisation de cooperation et developpement economiques,


Book
La fortune des Belges
Authors: --- --- ---
ISBN: 2800406755 9782800406756 Year: 1978 Publisher: Bruxelles ULB

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