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As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentiv...
"This book was motivated by the inherent unfairness and inequality of Alberta and western Canada's position within Canadian confederation. What westerners ultimately need to decide is this: is the best response to that unfairness and inequality to carve out of Canada and the great northwest a smaller but separate country? Or is the best response to clearly define what would constitute a genuine Fair Deal, not just for Alberta but for all Canadians who share our values and perspectives on what this country should be? That is the decision we invariably have to make. Do we pursue the little western path of yet another division of the northwest, this time via secession? Or do we pursue the big western path aimed at nothing less than fairness for ourselves and for all Canadians through a re-confederation?"--
World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.
Why have democratic governments failed to take serious steps to reduce carbon emissions despite dire warnings and compelling evidence of the profound and growing threat posed by global warming? Most of the writing on global warming is by scientists, academics, environmentalists, and journalists. Kevin Taft, a former leader of the opposition in Alberta, brings a fresh perspective through the insight he gained as an elected politician who had an insider's eyewitness view of the role of the oil industry. His answer, in brief: The oil industry has captured key democratic institutions in both Alberta and Ottawa. Taft begins his book with a perceptive observer's account of a recent court casein Ot...
The world spins in economic turmoil, and who can tell what will happen next? Cold numbers and simple statistical projections don't take into account social, financial, or political factors that can dramatically alter the economic course of a nation or a region. In this unique book, more than twenty leading economists and experts render thorough, rigorously researched prognoses for the world's major economies over the next five years. Factoring in such varied issues as the price of oil, the strength of the U.S. dollar, geopolitics, tax policies, and new developments in investment decision making, the contributors ground their predictions in the realities of current events, political condition...
The authors of this book have worked independently and opinions expressed by them are, therefore, their own, and do not necessarily reflect the opinions of the supporters or the trustees of The Fraser Institute. [...] She is co-author of the An Empir- ical Comparison of Labour Relations Laws in Canada and the United States (2006), Union Disclosure in Canada and the United States (2006), Fiscal Per- formance Index (2006), Tax Freedom Day (2006), Canadian Provincial In- vestment Climate Report (2006), Transparency of Labour Relations Boards in Canada and the United States (2005), and the State of the Urban Air in [...] We would like to acknowledge all of the scholars who provided peer review o...
This book examines how transnational corporations, small to medium enterprises and governments have emerged as the principal players in industrial development. This valuable work examines this trend, with particular reference to the role of the tax policy in technology development, the financing of technology-sector SMEs, the role of government policy and the relationship between competition and co-operation.
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the ro...
The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer pap...
A collection of local photographer Richard E. Stoner's work which captured Ashtabula's transformations over time. Post-World War II Ashtabula was a major Great Lakes port with a thriving downtown. Local photographer Richard E. Stoner began taking photographs of the growing city in 1938, and for the next 58 years, his lens captured Ashtabula's businesses, industries, and citizens. His commercial accounts ranged from the harbor's Pinney Dock and Transport Company, to Main Avenue's locally-owned Carlisle-Allen Company department store, to Ashtabula's major war industries. Dick Stoner's earlier photographs capture the Ashtabula that once was, including the week-long Sesquicentennial Celebration of 1953. His later photos record the beginnings of fundamental change in our way of life. Also included in this volume are some pre-1930s photographs by Vinton N. Herron, whose work Stoner purchased when Herron retired. For Ashtabulans, this is a family album. For others, it is a look at a bygone time in Midwest America.