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澳洲作业:全球税收体制

论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-08-26编辑:yangcheng点击率:18632

论文字数:5313论文编号:org201408242253454005语种:英语 English地区:澳大利亚价格:免费论文

关键词:全球税收体制优势和劣势tax regime国际税收竞争贸易紧缩投资壁垒

摘要:这篇作业试图定义“国际税收竞争”,并分析这一新的全球税收体制的优点和弱点。各经济体正在通过全球化的整合到一个单一的单位。在这些整合背后的基本原因是增加了投资和贸易流动,提高了劳动力的流动性,和增强的技术转让能力。这一趋势的增强是通过金融市场自由运行,贸易紧缩和投资壁垒以及减少了互动合作以及旅游行业的成本。

Strengths and weaknesses of this new global tax regime


全球税收体制的优势和劣势


简介


这篇作业试图定义“国际税收竞争”,并分析这一新的全球税收体制的优点和弱点。各经济体正在通过全球化的整合到一个单一的单位。在这些整合背后的基本原因是增加了投资和贸易流动,提高了劳动力的流动性,和增强的技术转让能力。这一趋势的增强是通过金融市场自由运行,贸易紧缩和投资壁垒以及减少了互动合作以及旅游行业的成本。


自从19世纪国家政策的不断变化,不断增加的收入税已经成为一个现代国家的主要收入来源。收入税不像同行的消费和社会保护税。在一个国家的上层富裕阶层在节省方面,高于低收入群体,一个包括了投资收益的税收结构,比不包括资本投资的税更加具有进步性的,例如消费税或工资税。事实尽管如此,当资本被转移到一个免税的司法管辖区,现代国家产生收入税的能力会很大程度被降低。


Introduction:

 

In this assignment an attempt is made to define ‘‘international tax competition’ and examine the strengths and weaknesses of this new global tax regime. The various economies are being integrated into a single unit through globalization. The basic reasons behind these integration are increasing investment and trade flows, greater labor mobility, and enhanced technological transfers. A boost to this trend is given by free operation of financial markets, contraction of trade and investment barriers and decreased costs of interactions and travel.

 

Since the evolvement of states in 19th century, the progressive income taxation has been a major source of revenue for the modern state. The income tax is not alike its counterparts consumption and social security taxes. In a state the upper rich class saves higher than the lower income groups, a tax structure in which income from investment is included at the base is more progressive [1] than a tax which does not include investment from capital for e.g. a consumption tax or a payroll tax. In spite of this fact, the ability of a modern state to generate income tax is reduced to a great extent when the capital is transferred to tax free jurisdictions. The efficient use of withholding taxation by developed nations, and growth in number of production tax havens in developing nations are the two major developments that have boosted the opportunities for individuals and businesses to gain profits abroad without paying any tax.

 

The new environment is unable to inhibit high tax rates. Because of economic integration, corporations and individuals are free to avail of foreign economic opportunities. This leads to enhanced importance of taxation in decisions regarding investment and location. As a consequence, towering tax charge lead to big financial losses which force countries to decrease tax rates. Capital and labor mobility have further enhanced international tax competition. Several tax reforms have been introduced in most of the countries in order to be economically competitive for investment. Tax rates are reduced by several governments in order to deal with increased labor and capital mobility. The 30 major countries of the OECD have witnessed a sharp decline in the average top personal income tax rate from 67% in 1980 to 47%论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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