Part 1 - AL-Tax
Part 1 - AL-Tax Part 1 - AL-Tax
Contents8.7.3 Transfer pricing and profit shifting in the European Union 1928.7.4 How should the comprehensive solutions beimplemented? 1948.8 What are the gains from coordination? 1968.9 Conclusion 198Acknowledgments 199Notes 200References 2029 Corporate Taxation in Europe: Competitive Pressure andCooperative Targets 209Carlo Garbarino and Paolo M. Panteghini9.1 Introduction 2119.2 The push towards tax competition in the EU 2129.3 Tax coordination ‘from the top’ in the EU 2159.4 Tax coordination from the bottom: Evolution ofEU corporate tax models 2199.4.1 The first level: Basic tax problems 2209.4.2 The second level: The emergence of tax models 2209.4.3 The third level: From tax models to domestictax mechanisms 2239.5 Tax coordination from the bottom: Convergence andcirculation of tax models 2249.6 Coordination from the top and from the bottom: A feasiblemeeting point 2329.7 Conclusion 233Acknowledgments 234Notes 234References 23610 The Economics of Taxing Cross-border Savings Income:An Application to the EU Savings Tax 239Jenny E. Ligthart10.1 Introduction 24110.2 General principles of information sharing 24310.2.1 The fundamental need for information 24310.2.2 Basic principles of information sharing 244ix
Contents10.3 The theoretical literature 24510.3.1 Reasons for information sharing 24510.3.2 Outside tax havens 24810.3.3 Alternative instruments 24910.4 The EU savings tax 25110.4.1 Brief historical background 25110.4.2 General principles 25310.4.3 Effectiveness of the EU savings tax 25710.5 Conclusion 261Notes 262References 26411 Tax Misery and Tax Happiness: A Comparative Study ofSelected Asian Countries 267Robert W. McGee11.1 Introduction 26911.2 Tax misery 27011.3 Tax reform 27411.4 Happiness Index 27411.5 Country analysis 28011.6 Index of Economic Freedom 28211.7 Conclusion 287References 287Part 3 Global Challenges and Global Innovations 28912 The Ethics of Tax Evasion: Lessons for TransitionalEconomies 291Irina Nasadyuk and Robert W. McGee12.1 Introduction 29312.2 Review of the literature 29312.3 Methodology 29712.4 Findings 29812.5 Conclusion 305Acknowledgments 306References 306x
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Contents10.3 The theoretical literature 24510.3.1 Reasons for information sharing 24510.3.2 Outside tax havens 24810.3.3 Alternative instruments 24910.4 The EU savings tax 25110.4.1 Brief historical background 25110.4.2 General principles 25310.4.3 Effectiveness of the EU savings tax 25710.5 Conclusion 261Notes 262References 26411 <strong>Tax</strong> Misery and <strong>Tax</strong> Happiness: A Comparative Study ofSelected Asian Countries 267Robert W. McGee11.1 Introduction 26911.2 <strong>Tax</strong> misery 27011.3 <strong>Tax</strong> reform 27411.4 Happiness Index 27411.5 Country analysis 28011.6 Index of Economic Freedom 28211.7 Conclusion 287References 287<strong>Part</strong> 3 Global Challenges and Global Innovations 28912 The Ethics of <strong>Tax</strong> Evasion: Lessons for TransitionalEconomies 291Irina Nasadyuk and Robert W. McGee12.1 Introduction 29312.2 Review of the literature 29312.3 Methodology 29712.4 Findings 29812.5 Conclusion 305Acknowledgments 306References 306x
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