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Long description: The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward. Long description: The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.
Taxation --- Comparative law --- Droit fiscal international --- Droit fiscal --- Droit comparé --- Law and legislation. --- Law and legislation --- Taxation - Law and legislation --- Internationales Steuerrecht --- Tax Treaty Law --- tax reform --- Tax Policy
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Little evidence is available on whether changing global rules so as to promote human rights can enhance development outcomes. The Convention on the Rights of the Child was almost universally ratified by the mid-1990s, but it is unclear whether treaty ratification was associated with better or wider protection of children's rights. This paper uses an instrumental variable approach to investigate whether treaty ratification was associated with stronger effort at the country level on child survival, and particularly with higher rates of immunization coverage. The paper finds that ratification of the Convention on the Rights of the Child was correlated with a subsequent increase in immunization rates, but only in upper middle and high-income countries. Treaties can promote development outcomes, but require institutional support to do so.
Child survival --- Children and Youth --- Debt Markets --- Developing countries --- Development assistance --- Development policy --- Economic growth --- Economic rights --- Finance and Financial Sector Development --- Health, Nutrition and Population --- Human development --- Human Rights --- Human rights --- Immunization --- International human rights --- International treaties --- Labor Policies --- Law and Development --- Policy --- Policy formulation --- Policy research --- Policy research working paper --- Population Policies --- Progress --- Protection of children --- Public services --- Service delivery --- Social Development --- Social Protections and Labor --- Treaty --- Treaty Law
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Little evidence is available on whether changing global rules so as to promote human rights can enhance development outcomes. The Convention on the Rights of the Child was almost universally ratified by the mid-1990s, but it is unclear whether treaty ratification was associated with better or wider protection of children's rights. This paper uses an instrumental variable approach to investigate whether treaty ratification was associated with stronger effort at the country level on child survival, and particularly with higher rates of immunization coverage. The paper finds that ratification of the Convention on the Rights of the Child was correlated with a subsequent increase in immunization rates, but only in upper middle and high-income countries. Treaties can promote development outcomes, but require institutional support to do so.
Child survival --- Children and Youth --- Debt Markets --- Developing countries --- Development assistance --- Development policy --- Economic growth --- Economic rights --- Finance and Financial Sector Development --- Health, Nutrition and Population --- Human development --- Human Rights --- Human rights --- Immunization --- International human rights --- International treaties --- Labor Policies --- Law and Development --- Policy --- Policy formulation --- Policy research --- Policy research working paper --- Population Policies --- Progress --- Protection of children --- Public services --- Service delivery --- Social Development --- Social Protections and Labor --- Treaty --- Treaty Law
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Drawing on diverse philosophical and theological perspectives, the contributors to this collection debate the character of international society, the authority of international law and institutions, and the demands of international justice.
International relations --- -#A0109PO --- Coexistence --- Foreign affairs --- Foreign policy --- Foreign relations --- Global governance --- Interdependence of nations --- International affairs --- Peaceful coexistence --- World order --- National security --- Sovereignty --- World politics --- Moral and ethical aspects --- International society --- Moral and ethical aspects. --- #A0109PO --- Internationale Politik. --- Politische Ethik. --- Relations internationales --- Aspect moral. --- Aristotle. --- Arneson, Richard. --- Brown, Chris. --- Cohen, Herman. --- Constitution of Medina. --- Friedman, Richard. --- Fuller, Lon. --- Gregor, Mary J. --- Grisez, Germain. --- Grotius, Hugo. --- Henkin, Louis. --- Hourani, Albert. --- Hourani, George. --- Höffe, Otfried. --- John Paul II (pope). --- Khomeini (ayatollah). --- Laberge, Pierre. --- Luhmann, Niklas. --- Miller, David. --- Muhammad (prophet). --- Myrdal, Gunnar. --- Oakeshott, Michael. --- Oppenheim, Lassa. --- Pareto principle. --- Paul VI (pope). --- Pogge, Thomas. --- Qutb, Sayyid. --- Rashbam. --- Rashi of Troyes. --- Russett, Bruce. --- Torah: meaning of. --- Troeltsch, Ernst. --- Vattel. --- Weber, Max. --- Wight, Martin. --- authority: of international law. --- balance of power. --- common good (Finnis). --- creation doctrine (Judaism). --- eschatology, Jewish. --- federation of states (Charvet). --- injustice: intranational. --- intervention: coercive. --- justice, distributive: of Islam. --- league of nations (Kant). --- natural law theory. --- republic: Kantian ideal. --- society of states. --- subsidiarity principle. --- theology: dimensions of persuasion. --- traditions, religious. --- treaty law. --- utilitarianism.
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