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The Conflict between Efficiency and Equity of Tax Administration

The Conflict between Efficiency and Equity of Tax Administration
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Qualification Conflicts and Tax Treaties

, 2023
Abstract This chapter examines qualification conflicts and tax treaties. Qualification conflicts in tax treaty law raise two different issues. The first involves defining the boundaries of the topic and, in particular, the differences and the overlapping of the contiguous terms and activities of interpretation, classification, and ...
Bizioli, Gianluigi
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Captial mobility, distributive conflict and international tax coordination [PDF]

Journal of International Economics, 2001
Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as with free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency.
Dani Rodrik, Tanguy van Ypersele
exaly   +2 more sources

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Cap-and-trade, taxes, and distributional conflict

Journal of Environmental Economics and Management, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Markus Ohndorf, Ian MacKenzie
exaly   +6 more sources

The Conflicting Masters of Tax

SSRN Electronic Journal, 2021
America does not redistribute wealth from its richest citizens. This Article sketches out the conflict between revenue-raising and redistribution that has shaped American tax policy and practice for at least a century and resulted in the sacrifice of redistributive taxes on the altar of the state’s revenue-raising needs.
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Tax avoidance, managerial ownership, and agency conflicts

Finance Research Letters
Pornsit Jiraporn, Pattanaporn Chatjuthamard, Nopparat Wongsinhirun   +2 more
exaly   +2 more sources

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

The Accounting Review, 2016
ABSTRACT Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives.
Tanya Tang, Phyllis Lai Lan Mo, K. Hung Chan   +2 more
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Possibilities of Federal Tax Administration as a Solution for Tax Conflicts

The Journal of Politics, 1944
Proposals looking toward administrative realignment of federal and state taxes are numerous. One particular form of modification has been rather persistently presented and requires careful study. This is transferring administration of duplicating taxes to one jurisdiction. It is usually suggested or implied, as a practical concomitant, that there shall
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Analysis on conflicts of China's coal tax reform [PDF]

International Journal of Energy Economics and Policy, 2012
This paper investigates the conflicts which are resulted from coal tax reform in China from economic and public policy perspectives. An analytical framework involving actors, values, interests and institution has been applied. China's central government eagers to achieve fiscal revenue increase, environmental protection and energy conversation goals by
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