Part 1 - AL-Tax

More documents

Recommendations

Info

Chapter 11Table 11.5Happiness Index, married with two childrenearning €100,000Rank Country Net to gross salary (%)Above average happiness1 UAE 95.005 Russia 87.006 Ukraine 86.797 Hong Kong 86.108 Singapore 84.1912 Taiwan 77.8714 Japan 77.5416 Switzerland (Zurich) 75.9519 Brazil 73.8720 South Korea 73.2522 Thailand 72.7325 China 71.1826 France 70.6827 USA (New York) 70.19Below average happiness29 Ireland 68.0130 Germany (Berlin) 67.8331 India 67.0232 Argentina 66.9633 Indonesia 66.7534 Turkey 66.6335 UK 66.4936 Spain 66.2438 Malaysia 65.0641 Czech Republic 63.6343 Poland 62.2845 Austria 60.7746 Greece 60.4547 Australia 60.0448 Netherlands 58.9750 Hungary 56.1352 Italy 55.2554 Belgium 51.6055 Sweden 50.95277
International <strong>Tax</strong>ation Handbookalso tend to leave, or to never enter, a country that has a relatively unattractive taxstructure.Table 11.6 shows the percentage of gross income that married individuals withtwo children earning €200,000 get to take home. The higher the percentage, the lowerthe degree of exploitation and tax envy.Table 11.6 shows that Asian economies do not exploit their rich any more than doother economies. Nine of the 12 Asian economies included in the study (Hong Kong,Singapore, Taiwan, Thailand, Japan, South Korea, India, Turkey, and Indonesia) hadabove average happiness scores, while three (China, Malaysia, and Australia) hadbelow average happiness scores.Table 11.7 shows the degree of tax happiness as one progresses up the incomescale. Since the Forbes data included statistics on 56 jurisdictions, ranks of 28 orless were above average in terms of tax happiness and those with ranks higher than28 were less than average in terms of happiness.Table 11.6 Happiness Index, married with two children earning €200,000Rank Country Net to gross salary (%)Above average happiness1 UAE 95.004 Russia 87.005 Ukraine 86.896 Hong Kong 84.008 Singapore 82.4913 Brazil 73.1919 Taiwan 69.0120 Thailand 67.8621 Japan 67.2522 South Korea 67.0723 India 66.6824 Switzerland (Zurich) 66.4626 Argentina 65.9827 Turkey 65.8228 Indonesia 65.13(Continued)278
Page 2 and 3:
International TaxationHandbook
Page 4 and 5:
International TaxationHandbookPolic
Page 6 and 7:
ContentsAbout the editorsAbout the
Page 9 and 10:
Contents7.3 Between routine risk an
Page 11 and 12:
Contents10.3 The theoretical litera
Page 13 and 14:
Contents15.3 Competitive equilibriu
Page 16 and 17:
About the contributorsDr Paul U. Al
Page 18 and 19:
About the contributorsLouvain-la-Ne
Page 20 and 21:
About the contributorsCésar August
Page 22:
Part 1International TaxationTheory
Page 25 and 26:
This page intentionally left blank
Page 27 and 28:
International Taxation Handbookinto
Page 29 and 30:
International Taxation Handbookempi
Page 31 and 32:
International Taxation HandbookThis
Page 33 and 34:
Page 35 and 36:
International Taxation HandbookMarg
Page 37 and 38:
International Taxation HandbookrS
Page 39 and 40:
International Taxation Handbooka gr
Page 41 and 42:
International Taxation HandbookIt f
Page 43 and 44:
International Taxation Handbookthat
Page 45 and 46:
International Taxation HandbookProp
Page 47 and 48:
International Taxation HandbookTher
Page 49 and 50:
International Taxation Handbookther
Page 51 and 52:
International Taxation Handbook2.3.
Page 53 and 54:
International Taxation Handbookprod
Page 55 and 56:
International Taxation Handbookinpu
Page 57 and 58:
International Taxation HandbookThe
Page 59 and 60:
International Taxation HandbookRefe
Page 61 and 62:
International Taxation Handbook●
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
International Taxation Handbookconf
Page 69 and 70:
International Taxation Handbookelab
Page 71 and 72:
International Taxation Handbookthei
Page 73 and 74:
International Taxation Handbookτ*
Page 75 and 76:
International Taxation Handbookwher
Page 77 and 78:
International Taxation Handbookcoun
Page 79 and 80:
International Taxation Handbookown
Page 81 and 82:
International Taxation Handbookand
Page 83 and 84:
Page 85 and 86:
64Table 3.2Capital tax rates and in
Page 87 and 88:
International Taxation HandbookHays
Page 89 and 90:
International Taxation Handbookpape
Page 91 and 92:
International Taxation Handbookthat
Page 93 and 94:
International Taxation HandbookSwan
Page 95 and 96:
Page 97 and 98:
International Taxation Handbookequi
Page 99 and 100:
Page 101 and 102:
International Taxation HandbookTo c
Page 103 and 104:
International Taxation Handbookcase
Page 105 and 106:
International Taxation Handbookσ 1
Page 107 and 108:
International Taxation Handbook4.5
Page 109 and 110:
Page 111 and 112:
International Taxation HandbookHube
Page 113 and 114:
International Taxation HandbookTedi
Page 115 and 116:
International Taxation HandbookIt i
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
International Taxation Handbookregu
Page 123 and 124:
International Taxation Handbookterm
Page 125 and 126:
International Taxation Handbooktake
Page 127 and 128:
International Taxation Handbookat l
Page 129 and 130:
International Taxation Handbookothe
Page 131 and 132:
International Taxation HandbookCash
Page 133 and 134:
Page 135 and 136:
International Taxation HandbookThis
Page 137 and 138:
International Taxation Handbookas t
Page 139 and 140:
International Taxation Handbookof o
Page 141 and 142:
International Taxation Handbookbetw
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
International Taxation HandbookThey
Page 149 and 150:
International Taxation Handbookneut
Page 151 and 152:
International Taxation Handbookboun
Page 153 and 154:
International Taxation Handbookof t
Page 155 and 156:
Table 6.2Factors determining the ex
Page 157 and 158:
136Table 6.2(Continued)Analytical F
Page 159 and 160:
Page 161 and 162:
International Taxation Handbookthe
Page 163 and 164:
International Taxation HandbookNote
Page 165 and 166:
International Taxation HandbookErns
Page 167 and 168:
International Taxation HandbookWilk
Page 169 and 170:
Page 171 and 172:
International Taxation Handbooktest
Page 173 and 174:
International Taxation Handbookleng
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
International Taxation Handbooklike
Page 181 and 182:
Page 183 and 184:
International Taxation HandbookRisk
Page 185 and 186:
International Taxation HandbookDecr
Page 187 and 188:
International Taxation Handbooksuch
Page 189 and 190:
International Taxation Handbook4. T
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
International Taxation HandbookEuro
Page 197 and 198:
International Taxation Handbookhand
Page 199 and 200:
Page 201 and 202:
International Taxation Handbook2523
Page 203 and 204:
International Taxation HandbookWild
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
International Taxation Handbookof a
Page 211 and 212:
International Taxation Handbookbe c
Page 213 and 214:
Page 215 and 216:
International Taxation Handbookther
Page 217 and 218:
International Taxation Handbookof t
Page 219 and 220:
International Taxation Handbookfor
Page 221 and 222:
International Taxation HandbookNote
Page 223 and 224:
International Taxation HandbookRefe
Page 225 and 226:
International Taxation HandbookEuro
Page 227 and 228:
International Taxation HandbookKind
Page 229 and 230:
International Taxation HandbookWils
Page 231 and 232:
Page 233 and 234:
International Taxation Handbooktop-
Page 235 and 236:
International Taxation Handbookkept
Page 237 and 238:
International Taxation Handbookexem
Page 239 and 240:
International Taxation Handbookin t
Page 241 and 242:
International Taxation HandbookOnce
Page 243 and 244:
International Taxation Handbookpaid
Page 245 and 246:
International Taxation HandbookFull
Page 247 and 248: 226Table 9.3(Continued)Classical sy
Page 249 and 250: International Taxation HandbookWith
Page 251 and 252: 230Table 9.4(Continued)Arm’s leng
Page 253 and 254: International Taxation Handbookgrou
Page 255 and 256: International Taxation HandbookIn t
Page 257 and 258: International Taxation Handbookrest
Page 259 and 260: International Taxation HandbookMatt
Page 261 and 262: This page intentionally left blank
Page 263 and 264: International Taxation Handbookdeta
Page 265 and 266: International Taxation HandbookTo a
Page 267 and 268: Table 10.1Theoretical studies on ta
Page 269 and 270: International Taxation Handbookand
Page 271 and 272: International Taxation Handbookwith
Page 273 and 274: 252Table 10.2Historical background
Page 275 and 276: International Taxation Handbooktax.
Page 277 and 278: International Taxation HandbookTabl
Page 279 and 280: 258Table 10.4 External deposits of
Page 281 and 282: International Taxation HandbookThe
Page 283 and 284: International Taxation HandbookIn c
Page 285 and 286: International Taxation Handbookbe l
Page 287 and 288: International Taxation HandbookUNCT
Page 291 and 292: International Taxation Handbook11.2
Page 293 and 294: 272Table 11.1(Continued)Rank Countr
Page 297: International Taxation Handbookleve
Page 305 and 306: International Taxation HandbookFisc
Page 307 and 308: International Taxation HandbookTabl
Page 315 and 316: International Taxation Handbookthat
Page 317 and 318: International Taxation Handbookmigh
Page 319 and 320: International Taxation Handbookthe
Page 321 and 322: International Taxation Handbook654S
Page 323 and 324: International Taxation Handbook654S
Page 325 and 326: 304Table 12.6Comparison of male and
Page 327 and 328: International Taxation Handbookethi
Page 329 and 330: International Taxation HandbookKant
Page 331 and 332: International Taxation HandbookOliv
Page 335 and 336: International Taxation HandbookHot
Page 337 and 338: International Taxation Handbookbody
Page 339 and 340: International Taxation Handbook●
Page 341 and 342: International Taxation Handbookwill
Page 343 and 344: International Taxation HandbookMone
Page 347 and 348: International Taxation Handbookrela
Page 349 and 350:
Page 351 and 352:
International Taxation Handbookusin
Page 353 and 354:
International Taxation Handbookadop
Page 355 and 356:
International Taxation HandbookFina
Page 357 and 358:
International Taxation Handbookvalu
Page 359 and 360:
Page 361 and 362:
Page 363 and 364:
International Taxation Handbookeval
Page 365 and 366:
International Taxation Handbookprod
Page 367 and 368:
International Taxation HandbookDefi
Page 369 and 370:
International Taxation HandbookTabl
Page 371 and 372:
International Taxation HandbookTabl
Page 373 and 374:
International Taxation Handbookmode
Page 375 and 376:
International Taxation HandbookKeho
Page 377 and 378:
IndexBacchetta, P., 242, 246-8Backw
Page 379 and 380:
IndexCorporationsmultinational corp
Page 381 and 382:
IndexEuropean Union (Cont.)cross-bo
Page 383 and 384:
IndexIncome-tax competition (Cont.)
Page 385 and 386:
IndexMonte Carlo simulations, 46, 5
Page 387 and 388:
IndexRevenue-sharing schemes, infor
Page 389 and 390:
IndexTax policies (Cont.)capital-ta
show all

Part 1 - AL-Tax

Create successful ePaper yourself

Delete template?

Save as template?