Part 1 - AL-Tax

IndexTax policies (Cont.)capital-tax competition, 6, 45–68,173–99cross-border savings income, 8, 241–62economic growth, 5–6, 47income-tax competition, 6, 75–6, 78–89optimal tax policies, 6–7, 76, 79–89policy learning, 219reforms, 8, 9–10, 219–34, 274, 341–53social welfare, 6–10, 45–68, 75–6,78–89, 173–4, 179–99, 215, 217–18,243–4, 269–87, 334–6, 341–53see also Political...Tax problems, concepts, 219–24, 232–3Tax ratesAsian countries, 270–3Brazil, 329, 341–3, 346–51, 353EU Member States, 184–91, 211–34,253–7, 270–3EU Savings Tax Directive, 253–7flat tax rates, 270–3tax misery/happiness study, 8, 269,274–87see also Effective tax ratesTax revenues, 30, 185–7, 194, 246–8,256–7Taxable income, concepts, 15–17, 18,28–9, 32–3TCE see Transaction cost economicsTechnological progress, 5–6, 13–14, 20–2,29, 241–2, 344–5Teixeira, Arilton, 9, 339–54Temporal lag, spatial-lag empirical modelsof capital-tax competition, 60–7Terrorism, 313–14Thailand, 270–86Thin capitalization, 7–8, 192–6, 198–9,221–4, 228–32‘Third country’ issuescross-border savings income, 243,248–9, 254see also Tax havensThird-party comparisons, routinecompanies, 163–4Trade agreements, 9–10, 341–53Trademarks, 116–17, 122, 163Transaction cost economics (TCE),125–33, 157–8, 162–4Transfer pricing, 7–8, 113–43, 147–69,192–6, 198–9, 218, 221–4, 228–32,328–9Advance Pricing Agreements (APAs), 7,113–43arm’s length principle (ALP), 7, 115–16,120, 131, 147–69, 221–2, 228–32burden of proof, 152company types, 152–6, 159–63concepts, 114–25, 138–40, 147–69,192–6, 198–9, 218, 328–9critical assumptions, 123–4documentation, 7, 115–16, 120, 131,147–69, 192–4entrepreneurial uncertainty, 7, 149–53,154–69EU, 192–6, 198–9, 218, 221–4, 228–32flowcharted documentation steps,152–3functions, 149–69methods, 115–16, 123, 131–2, 163–9risk insurance, 7, 149–69tax base, 116–32, 140–1terminology, 156–8traditional terminology, 156–7Transitional economiestax evasion, 9, 293–306see also Emerging nationsTransportation innovations, 5Treaties, 5, 8, 9, 199, 218, 232, 244–5,251–3, 341–53Treaty of Nice, 218, 232True sales, securitized assets, 101–7Trusts, 108–9, 317–19368