LSN: Eco-Tax (Topic)最新文献

{"title":"The Allocation of Taxing Rights under Pillar One of the OECD Proposal","authors":"Aitor Navarro","doi":"10.2139/ssrn.3825612","DOIUrl":"https://doi.org/10.2139/ssrn.3825612","url":null,"abstract":"Pillar One is a proposal by the OECD Secretariat to address changes in the allocation of taxing rights of business profits at an international level. It comes as a reaction to the tension generated by the inadequacies of the international tax regime that are significantly exacerbated by the digitalization of the economy. The proposal aims at achieving a long-standing, consensus-based solution. Notably, the rationale of Pillar One is in opposition to long-standing standards on the allocation of taxing rights of business profits, such as the requirement of physical presence to allow source taxation or the arm’s length standard as a profit allocation mechanism. This contribution addresses Pillar One and its compromise-based rationale from a normative standpoint, and its feasibility in reshaping the future of the international tax regime.","PeriodicalId":216348,"journal":{"name":"LSN: Eco-Tax (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129146127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Destroying Ourselves: Is it Time to Find an Alternative to the Gas Tax?","authors":"Derek M. Diemer","doi":"10.2139/ssrn.3578824","DOIUrl":"https://doi.org/10.2139/ssrn.3578824","url":null,"abstract":"As America enters the new decade, we enter a period of significant change. With the unexpected rise of the COVID-19 pandemic, many Americans are now questioning the current system and are looking for positive change. Politicians and policymakers need to seize this opportunity to protect Americans in ways past administrations have failed. One of those changes needs to be a proactive policy that combats climate change and shifts the American economy and the American public away from fossil fuels. This Note suggests that new system will be a collection of tax policies that incentivize a shift toward renewable energy and tax breaks for the formation and expansion of renewable energy businesses, as well as penalties that trigger Americans to change the way they think about how they consume fuel.","PeriodicalId":216348,"journal":{"name":"LSN: Eco-Tax (Topic)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115725102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Progressive Carbon Tax: And the Ability to Pay Doctrine of Taxable Income - Implications to Economic Growth and the Environment: The Issue of Sustainability for Thailand","authors":"J. Altamirano, P. Coetzee","doi":"10.2139/ssrn.2979082","DOIUrl":"https://doi.org/10.2139/ssrn.2979082","url":null,"abstract":"“Sustainable development is the pathway to the future we want for all. It offers a framework to generate economic growth, achieve social justice, exercise environmental stewardship and strengthen governance.” Ban Ki-moon. \u0000With an expanded Gross Domestic Product (GDP) figure of 3.2% in Q1 2016 compared to the 2.8% in Q4 2015, it is hard to imagine that Thailand was one of the poorest countries following WWII (Greg, J 2016). Since 1952, Thailand has shown remarkable economic growth and has one of the fastest growing economies of all developing countries. (Greg, J 2016) Between 1960 to 1996, the economy grew at an average rate of 7.5% per annum, but slowed down to 5% during the Asian crisis (Greg, J 2016). \u0000Thailand is showing remarkable progress in socio-economic development with improved levels of GDP, life expectancy, literacy and levels of employment. (World bank, 2017) This allowed the country to move from a low income to an upper income country in less than a generation (World bank, 2017). The key driver of poverty reduction in Thailand is economic growth, which is defined as “the increase in an economy’s capacity to produce goods and service over a long period of time” (Hugh & Neuland, p.131). This means that, a country increases the quality and/or quantity of its factors of production, such as labour and capital, with the limited resources available; improve production techniques and an increased output for the growing demand (Hugh & Neuland p133). The Organisation for Economic Co-operation and Development (OECD) defines sustainability where future generations can meet their own needs and are not compromised by decisions and actions of the human population today, us. By eliminating negative externalities that are responsible for natural resource depletion and environmental degradation, sustainable development can be attained (Chansam, S 2013, p. 512). Thailand is one of the original members of the Association of Southeast Asian Nations (ASEAN) that was established in 1967. The aim of ASEAN is to accelerate economic growth, social progress and cultural development amongst its members. \u0000His Majesty King Bhumibol Adulyadeej of Thailand has been promoting sustainable farming, since the 1950’s, and has initiated the concept of having a Sufficiency Economy. This allowed for his country to follow a path of great economic growth and development. Did all this social-economic development come at a price to the environment? Will Thailand be able to grow and develop at a pace that is sustainable? This paper examines the characteristics of a developing country, economic growth impact on sustainability and the trade-off for this high growth rate, but at in terms of The Progressive Carbon Tax: Through the Ability to Pay Doctrine of Taxable Income? \u0000The research and hypothesis in this paper aims to prove that a Progressive Value Added Tax/Goods and Services Tax (Fiscal Policy) as a Tool of Inflation Targeting can make the Carbon Tax progressive in nature a","PeriodicalId":216348,"journal":{"name":"LSN: Eco-Tax (Topic)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130938699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Global Governance and Regulatory States in the Present Phase of Internationalization: Impacts of Product Markets Regulations","authors":"P. Petit","doi":"10.2139/ssrn.2848954","DOIUrl":"https://doi.org/10.2139/ssrn.2848954","url":null,"abstract":"One is often tempted to associate the present phase of diffusion of economic liberalism with a universal retreat of nation states from economic activities. Such moves would benefit the other actors of global governance i.e., multinational firms, international institutions and civil society organizations (CSOs). This simplification may be misleading however as it fails to recognise a change in the role of nation states in the organization of markets which has significant impact on how economies function and internationalize their activities. Nation States have indeed been largely induced to retreat from direct interventions in economic activities, be it by means of public enterprises or by means of taxing and/or subsidizing products. The notion of the regulatory state encapsulates more adequately the change in the role of the state in the economy. Relying for some parts on expertise from technical centers or civil social organizations, governments are led to arbitrate between the conclusions of the experts and the will to avoid detrimental shifts in their market shares. These arbitrations are at the core of the activities of regulation carried out by the regulatory states. This way to proceed has specific implications for the internationalization of products markets. It goes beyond the issue of reducing or increasing taxes. Countries’ cultures and idiosyncratic practices matter as well as their market power as regards the stands they take on product market regulations. These dynamics of market regulations are thus worth studying to characterize the ways in which competition between product markets occurs. The question has become crucial with the steady rise of the challenges of environmental changes. The paper aims to specify how regulatory states operate and how their specificities evolve over time. All of this is an important means by which to feature the working of internationalized product markets and assess the room for manoeuvre left for environmental policies.","PeriodicalId":216348,"journal":{"name":"LSN: Eco-Tax (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122571357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}