IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper1429.html
   My bibliography  Save this paper

Global Taxes and International Taxation: Mirage and Reality

Author

Listed:
  • Richard M. Bird

    (University of Toronto)

Abstract

global taxes; international taxation; taxes on finance; carbon taxes; international governance
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1429
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1429.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Felix Bierbrauer, 2012. "On the incidence of a financial transactions tax in a model with fire sales," Working Paper Series in Economics 55, University of Cologne, Department of Economics.
    2. Damette, Olivier, 2016. "Mixture Distribution Hypothesis And The Impact Of A Tobin Tax On Exchange Rate Volatility: A Reassessment," Macroeconomic Dynamics, Cambridge University Press, vol. 20(6), pages 1600-1622, September.
    3. Sebastian Miller & Mauricio Vela, 2013. "Are Environmentally Related Taxes Effective?," Research Department Publications IDB-WP-467, Inter-American Development Bank, Research Department.
    4. Sandler,Todd, 2001. "Economic Concepts for the Social Sciences," Cambridge Books, Cambridge University Press, number 9780521792622.
    5. Daniel Fricke & Thomas Lux, 2015. "The effects of a financial transaction tax in an artificial financial market," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(1), pages 119-150, April.
    6. Dorothea Schäfer, 2012. "Financial Transaction Tax Contributes to More Sustainability in Financial Markets," Discussion Papers of DIW Berlin 1198, DIW Berlin, German Institute for Economic Research.
    7. David Stubbs, 2012. "Adopting a Currency Transaction Tax When Avoidance is a Possibility: Which Currencies Would Take the Lead and What Rate Could they Charge?," Working Papers 1204, New School for Social Research, Department of Economics.
    8. Alesina, Alberto & Passarelli, Francesco, 2014. "Regulation versus taxation," Journal of Public Economics, Elsevier, vol. 110(C), pages 147-156.
    9. Avi-Yonah Reuven S, 2011. "Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-12, January.
    10. Yasuji Otsuka & Bradley Braun, 2002. "Taxation by Regulation and Regulation by Taxation: The Case of Local Cable TV Regulation," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 21(1), pages 21-40, August.
    11. Mr. P. Bernd Spahn, 1995. "International Financial Flows and Transactions Taxes: Survey and Options," IMF Working Papers 1995/060, International Monetary Fund.
    12. Independent Evaluation Group, 2008. "Annual Review of Development Effectiveness 2008 : Shared Global Challenges," World Bank Publications - Books, The World Bank Group, number 6553, December.
    13. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521852838.
    14. Krasner, Stephen D., 1982. "Structural causes and regime consequences: regimes as intervening variables," International Organization, Cambridge University Press, vol. 36(2), pages 185-205, April.
    15. Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
    16. Richard A. Posner, 1971. "Taxation by Regulation," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 22-50, Spring.
    17. Clemens Fuest & Andreas Peichl, 2012. "European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(01), pages 03-09, April.
    18. Todd Sandler, 1998. "Global and regional public goods: a prognosis for collective action," Fiscal Studies, Institute for Fiscal Studies, vol. 19(3), pages 221-247, August.
    19. Richard M. Bird & Enid Slack, 2013. "Local Taxes and Local Expenditures: Strengthening the Wicksellian Connection," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1323, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    20. Alworth, Julian S. & Arachi, Giampaolo (ed.), 2012. "Taxation and the Financial Crisis," OUP Catalogue, Oxford University Press, number 9780199698165, Decembrie.
    21. Shome, Parthasarathi, 1995. "Global taxes," Working Papers 95/5, National Institute of Public Finance and Policy.
    22. James Tobin, 1978. "A Proposal for International Monetary Reform," Eastern Economic Journal, Eastern Economic Association, vol. 4(3-4), pages 153-159, Jul/Oct.
    23. Wilson, John Douglas, 2008. "A voluntary brain-drain tax," Journal of Public Economics, Elsevier, vol. 92(12), pages 2385-2391, December.
    24. Joshua Graff Zivin & Matthew Neidell, 2013. "Environment, Health, and Human Capital," Journal of Economic Literature, American Economic Association, vol. 51(3), pages 689-730, September.
    25. Felix Bierbrauer, 2012. "On the Incidence of a Financial Transactions Tax in a Model with Fire Sales," CESifo Working Paper Series 3870, CESifo.
    26. Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
    27. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
    28. Frankman, Myron J., 1996. "International taxation: The trajectory of an idea from Lorimer to Brandt," World Development, Elsevier, vol. 24(5), pages 807-820, May.
    29. Ms. Janet Gale Stotsky & Mr. Parthasarathi Shome, 1995. "Financial Transactions Taxes," IMF Working Papers 1995/077, International Monetary Fund.
    30. Michael Brzoska, 2004. "Taxation of the Global Arms Trade? An Overview of the Issues," Kyklos, Wiley Blackwell, vol. 57(2), pages 149-171, May.
    31. Sebastian Miller & Mauricio Vela, 2013. "Are Environmentally Related Taxes Effective?," Research Department Publications IDB-WP-467, Inter-American Development Bank, Research Department.
    32. Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0507, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    33. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521618014.
    34. Kaul, Inge & Conceicao, Pedro, 2006. "The New Public Finance: Responding to Global Challenges," OUP Catalogue, Oxford University Press, number 9780195179972, Decembrie.
    35. Nathaniel O. Keohane, 2009. "Cap and Trade, Rehabilitated: Using Tradable Permits to Control U.S. Greenhouse Gases," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 3(1), pages 42-62, Winter.
    36. Charles E. McLure, Jr., 2013. "Reforming Subsidies for Fossil Fuel Consumption: Killing Several Birds with One Stone," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1312, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    37. Bhagwati, Jagdish & Dellalfar, William, 1973. "The brain drain and income taxation," World Development, Elsevier, vol. 1(1-2), pages 94-101, February.
    38. Sandler,Todd, 2001. "Economic Concepts for the Social Sciences," Cambridge Books, Cambridge University Press, number 9780521796774.
    39. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 3-20, Summer.
    40. Buch, Claudia M. & Hilberg, Björn & Tonzer, Lena, 2016. "Taxing banks: An evaluation of the German bank levy," Journal of Banking & Finance, Elsevier, vol. 72(C), pages 52-66.
    41. Mr. John D Brondolo, 2011. "Taxing Financial Transactions: An Assessment of Administrative Feasibility," IMF Working Papers 2011/185, International Monetary Fund.
    42. Davies, James B. (ed.), 2008. "Personal Wealth from a Global Perspective," OUP Catalogue, Oxford University Press, number 9780199548897, Decembrie.
    43. Mendez, Ruben P., 1992. "International Public Finance: A New Perspective on Global Relations," OUP Catalogue, Oxford University Press, number 9780195071955, Decembrie.
    44. Picciotto, Sol, 2013. "Is the International Tax System Fit for Purpose, Especially for Developing Countries?," Working Papers 10246, Institute of Development Studies, International Centre for Tax and Development.
    45. Mr. Marco Committeri & Ms. Carola Pessino, 2013. "Understanding Countries’ Tax Effort," IMF Working Papers 2013/244, International Monetary Fund.
    46. Reuven Avi-Yonah, "undated". "International Tax as International Law," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1006, University of Michigan John M. Olin Center for Law & Economics.
    47. repec:ind:icrier:254 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
    2. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
    3. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
    4. Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
    5. Michael P. Devereux & John Vella, 2015. "Are We Heading towards a Corporate Tax System Fit for the 21st Century?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 03-07, January.
    6. Miranda Stewart, 2014. "International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(3), pages 484-496, September.
    7. Wunder, Haroldene F., 2009. "Tax risk management and the multinational enterprise," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 14-28.
    8. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
    9. Vanesa Jorda & Jose M. Alonso, 2020. "What works to mitigate and reduce relative (and absolute) inequality?: A systematic review," WIDER Working Paper Series wp-2020-152, World Institute for Development Economic Research (UNU-WIDER).
    10. Hielscher Stefan, 2008. "Die Sachs-Easterly-Kontroverse: „Dissent on Development” Revisited – Eine ordonomische Analyse zur Interdependenz von Sozialstruktur und Semantik moderner Entwicklungspolitik / The Sachs-Easterly-Cont," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 59(1), pages 441-474, January.
    11. Veronika Solilová & Danuše Nerudová, 2015. "Financial Transaction Tax: Determination of Economic Impact Under DSGE Model," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 627-637.
    12. Philipp Genschel & Achim Kemmerling & Eric Seils, 2011. "Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market," Journal of Common Market Studies, Wiley Blackwell, vol. 49(3), pages 585-606, May.
    13. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    14. Malte Luebker, 2015. "Redistribution policies," Chapters, in: Janine Berg (ed.), Labour Markets, Institutions and Inequality, chapter 8, pages 211-241, Edward Elgar Publishing.
    15. Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    16. Vega, Alberto, 2012. "International governance through soft law: The case of the OECD transfer pricing guidelines," TranState Working Papers 163, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    17. Hielscher, Stefan, 2008. "Die Sachs-Easterly-Kontroverse: "Dissent on Development" revisited," Discussion Papers 2008-6, Martin Luther University of Halle-Wittenberg, Chair of Economic Ethics.
    18. Alonso, Miguel A. & Rallo, Juan Ramón & Romero, Alberto, 2013. "El efecto de los impuestos a las transacciones financieras en la estabilidad de los mercados de capital. Un debate sin resolver," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(317), pages 207-231, enero-mar.
    19. Roman Šperka & Irena Szarowská, 2015. "Impact of a Financial Transaction Tax on a Financial Market," Working Papers 0013, Silesian University, School of Business Administration.
    20. Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(02), pages 46-52, July.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper1429. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.