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Finance & Development
June 1, 2001
Reint Gropp & Kristina Kostial |
FDI and Corporate Tax Revenue: Tax Harmonization or Competition? OECD countries with high corporate tax rates have experienced both high net outflows of foreign direct investment and a decline in corporate tax revenue. Identification of a causal link between these two trends has implications for the debate on tax harmonization...   |
Finance & Development
June 1, 2000
Tomas J.T. Balino & Angel Ubide |
The New World of Banking Four trends are fundamentally altering the financial world: consolidation of institutions, globalization of operations, development of new technologies, and universalization of banking. Each of these poses challenges for the effective supervision and regulation of the financial sector.... |
Finance & Development
March 1, 2002
Gerd Hausler |
The Globalization of Finance Financial globalization has brought considerable benefits to national economies and to investors and savers, but it has also changed the structure of markets, creating new risks and challenges for market participants and policymakers... |
HBS Working Knowledge
April 7, 2008
Sean Silverthorne |
The Debate over Taxing Foreign Profits Harvard Business School professor Mihir Desai describes how the U.S. taxes corporations' foreign profits, and makes a case for exempting foreign profit from taxes if proper safeguards are put in place. |
CFO
April 1, 2007
Helen Shaw |
Transfer Students As countries ratchet up their regulatory oversight, experts say companies should treat transfer pricing as a distinct category of risk. |
Reason
Aug/Sep 2009
Veronique de Rugy |
Destroying Jobs in Order to Save Them: Obama's Corporate Tax "Reforms" Make a Bad Situation Worse. Instead of making the corporate tax system worse, why not reform it? Why not avoid old protectionist tricks such as Buy American provisions and instead let U.S. firms compete abroad without the chains of the U.S. tax code? |
HBS Working Knowledge
September 8, 2009
Martha Lagace |
The Height Tax, and Other New Ways to Think about Taxation Most people view taxes as a burden rather than as a rich topic of study and an immensely powerful policy tool. |
Finance & Development
September 2010
Laurence J. Kotlikoff |
A Hidden Fiscal Crisis A noted U.S. economist says debt figures seriously understate long-term budget problems in the United States |
Finance & Development
September 2008
Gupta & Tareq |
Mobilizing Revenue Strengthening domestic revenue bases is key to creating fiscal space for Africa's developmental needs |
Finance & Development
March 2008
David T. Coe |
Jobs on Another Shore Outsourcing of service jobs to other countries could affect industrial countries' economies and attitudes toward globalization. |
Finance & Development
December 1, 2001
Seyni N'Diaye |
The Role of Institutional Reforms ...It is precisely from this restrictive regulatory framework that African countries must extricate themselves if they are to realize their true potential in the global economy... |
Finance & Development
September 2009
Carlo Cottarelli & Jose Vinals |
Looking Ahead Countries must begin now to devise economic strategies to accompany the recovery. |
HBS Working Knowledge
July 18, 2005
Ann Cullen |
Time to Rethink the Corporate Tax System? Mihir A. Desai discusses new ways businesses are looking to shrink their tax obligations, how the commonly accepted dual-book system may ultimately harm shareholders, and the role boards of directors play in making sure their companies stay within the rules. |
Finance & Development
March 1, 2001
Martin Muhleisen & Hamid Faruqee |
Japan: Population Aging and the Fiscal Challenge With Japan facing a demographic crisis, government finances--stretched to the limit to keep the economy afloat--have to cope with the rising strain on public pension and health systems. This article looks at the economic and fiscal costs of aging in Japan... |
The Motley Fool
September 8, 2006
Dan Caplinger |
Taxes and Your New Business: Part 1 Know how to steer clear of tax problems as a business owner. |
Finance & Development
June 1, 2000
Janet Stotsky, Esther Suss, & Stephen Tokarick |
Trade Liberalization in the Caribbean Since the mid-1990s, the governments of Caribbean countries have demonstrated a firm commitment to trade liberalization. What steps have they taken, what have the results been, and what further steps should they consider taking? |
CFO
March 1, 2004
Ronald Fink |
Haven or Hell? The IRS wants to crack down on multinational corporations that transfer U.S. intellectual property to tax havens. |
HBS Working Knowledge
July 24, 2014 |
Reform Tax Law to Keep US Firms at Home The flood of US corporations relocating to other countries is a hot topic in Congress. In testimony before the Senate Committee on Finance, Professor Mihir Desai provided possible solutions. |
Finance & Development
June 1, 2001
Paul Streeten |
Integration, Interdependence, and Globalization Although many commentators say we are living in a time of unprecedented global integration, the world economy was actually more integrated at the end of the nineteenth century. Despite increasing integration in some respects, today's world is in many ways fragmented and without coordination... |
Finance & Development
March 1, 2000 |
Books Devil Take the Hindmost: A History of Financial Speculation... The Lexus and the Olive Tree... Banker to the Poor: Micro-Lending and the Battle Against World Poverty... The Future of the Electronic Marketplace... The Weightless World: Strategies for Managing the Digital Economy... Historical Dictionary of the International Monetary Fund, Second Edition... |
CFO
March 1, 2009
Randy Myers |
Taxed to the Max Hefty tax rates continue to penalize U.S. companies, and the calls for reform are growing louder. |
HBS Working Knowledge
December 14, 2010 |
Tax US Companies to Spur Spending Ideally, firms would invest their excess cash funds in new projects in the United States. |
Finance & Development
September 1, 2002
Aninat et al. |
Combating Money Laundering and the Financing of Terrorism Money laundering and terrorist financing can threaten financial stability and economic prosperity, adding to the gravity of the underlying crimes. The IMF, working closely with the global community, is stepping up its efforts to fight these abuses. |
The Motley Fool
April 1, 2011
Dan Caplinger |
Did These Companies Fool the IRS? Corporate tax rates vary greatly from company to company, but if a company can't make a profit, paying lower taxes is a poor consolation prize for shareholders. |
The Motley Fool
January 20, 2010 |
Tax Tips for Small Businesses A few basic ways to stay on the IRS's good side. |
CFO
May 1, 2010
Marie Leone |
Double Trouble? Maybe Not Companies that face simultaneous audits find that it pays to be diplomatic. |
Finance & Development
December 2010
Baldacci et al. |
Getting Debt under Control In dealing with the aftermath of the Great Recession, policymakers must pay attention to the mix of austerity policies. |
Finance & Development
June 2009
Horton & El-Ganainy |
Back to Basics: What Is Fiscal Policy? What is fiscal policy? And, how can fiscal tools provide a boost to the world economy? |
Finance & Development
September 1, 2002
Peter D. Sutherland |
Why We Should Embrace Globalization For the first time, many companies are operating on a global basis. Although this change has raised fears among some people in both industrial and developing countries, it offers new and exciting opportunities for raising living standards worldwide. |
Finance & Development
June 2009
Randall Dodd |
Playing with Fire Firms across the spectrum of emerging markets entered into exotic derivative contracts that caused massive losses |
IDB America
December 2003
Peter Bate |
Social justice starts with taxes Central America's tax systems are being overhauled in order to boost spending on social services. |
BusinessWeek
September 10, 2009
Kerry Capell |
Lower Your Taxes: Move to Switzerland Multinationals, hedge funds, and private equity firms - spooked by rising taxes - are flocking to the haven in the Alps. |
Finance & Development
December 2009
Baldacci & Gupta |
Fiscal Expansions: What Works There is a firm link between the composition of fiscal policy and the length of a financial crisis. |
Reason
May 2004
Julian Sanchez |
Data: State Squeeze A study finds state and local taxes on business - including property, sales, and corporate income taxes - growing at an accelerating rate. |
Finance & Development
March 1, 2002
Eduardo Aninat |
Surmounting the Challenges of Globalization In recent years, concerns have grown about the negative aspects of globalization and especially about whether the world's poorest will share in its benefits. There is an urgent need for a broad global debate on how these challenges can best be met and on who should play what role... |
Reason
Aug/Sep 2009
Brian Doherty |
Taxing the Net: Sales Tax Cartel As e-commerce grows and state revenue shrinks, states are finding the Internet an irresistible target. |
Finance & Development
March 1, 2007
Kose et al. |
Financial Globalization: Beyond the Blame Game A new way of looking at financial globalization -- the phenomenon of rising cross-border financial flows -- reexamines its costs and benefits. |
BusinessWeek
September 20, 2004
Gleckman & McNamee |
What A "Fairer" Tax Code Might Look Like A reelected Bush may rework the existing system -- or try for a consumption tax. His previous tax cuts and other ideas offer some hints as to where Bush-style reform might go. |
BusinessWeek
April 12, 2004
Howard Gleckman |
Is Kerry's Jobs Proposal Jinxed? Rejiggering foreign taxes is politically savvy, but it won't help unemployment much |
Finance & Development
September 1, 2000
Robert A. Feldman & C. Maxwell Watson |
Central Europe: From Transition to EU Membership The Central European countries have made considerable progress with the transition to a market economy and now face the challenge of developing macroeconomic policy frameworks on the road to EU accession. |
BusinessWeek
January 21, 2010
Jane Sasseen |
Taxes: Ready to Rumble How Obama will target business, and how business will fight back |
The Motley Fool
April 18, 2011
Morgan Housel |
5 Things to Know About Taxes Just in time for tax day. |
Financial Advisor
November 2010
Michael Brier |
Location, Location Your clients may enjoy lower taxes if they move to another state, but they should be aware of the rules to avoid new tax problems. |
Finance & Development
March 1, 2002 |
Book Reviews The End of Globalization: Lessons from the Great Depression by Harold James... Paradoxes of Prosperity: Why the New Capitalism Benefits All by Diane Coyle... Out of the Red: Building Capitalism and Democracy in Postcommunist Europe by Mitchell A. Orenstein... etc. |
BusinessWeek
October 27, 2003
Howard Gleckman |
A Bit More For The Coffers After three years in free-fall, federal, state, and local government revenues are starting to show signs of a pickup. |
Reason
October 2003
John Hood |
Why the States Are Broke Bloated governments, budget gaps, and Parkinson's laws |
The Motley Fool
December 6, 2006
Dan Caplinger |
How Many Taxes Can There Be? In considering the appropriate strategies to manage your taxes, you have to take these taxes into account: States and their income taxes... If it's a tax, it can't be simple... etc. |
Parameters
Autumn 2004
Nader Elhefnawy |
National Mobilization: An Option in Future Conflicts? Despite a great deal of hand-wringing on the part of social critics, the really difficult question was not asked: Would a World War II-scale mobilization even have been possible after 9/11 if it had been deemed an appropriate response? |
Reason
April 2005
Glassman & Cowen |
The Death of Social Security Debating Bush's plan for private retirement accounts. |
Finance & Development
March 1, 2003 |
Book reviews The Ills of Aid: An Analysis of Third-World Development Policies, by Eberhard Reusse... Efficiency, Equity, and Legitimacy: The Multilateral Trading System at the Millennium... Globalization and the Politics of Development in the Middle East... etc. |
