This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

That is why we need to agree on uniform international standards in order to achieve fair international tax competition.

Last year, the International Consortium of Investigative Journalists released information about Luxembourg s tax rulings that exposed the scale of tax avoidance and evasion.

Report of the Committee of Experts on International Cooperation in Tax Matters (former Ad Hoc Group of Experts on International Cooperation in Tax Matters) on its first session (Council resolution 2004 69)

The international implication is that Switzerland has traditionally offered international assistance in criminal tax cases that have elements of fraud, but not of evasion.

But now Strauss Kahn is throwing cold water on proposals to tax international flows of hot money.

Tax reform.

Tax reform

It started on tax reform a 'flat' income tax, a single regressive social tax, a ban on the turnover tax, etc.

All for One Tax and One Tax for All?

I was a member of an international commission, the Independent Commission for the Reform of International Corporate Taxation, examining ways to reform the current tax system.

A tax called a death tax is regarded very differently from a tax called an inheritance tax, even though the two are really identical.

There's a fine line between tax minimisation and tax avoidance.

There's a fine line between tax minimization and tax avoidance.

An Inequality Tax

Evading Tax Evasion

Tax Justice Reconsidered

Tax the Oligarchs

Revenue estimates for a small tax on international currency transactions run into hundreds of billions of dollars per year.

This great success in the fight against international tax evasion would have been unthinkable only a few years ago.

Half of tax revenue is collected with a value added tax, which is essentially a tax on consumption.

Instead, developing country leaders must draw on the experiences of both developed countries and their peers to design tax policies that meet the basic requirements of operability, buoyancy, and stability. This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

In order to survive international tax competition and thus be able to rely on corporate taxes as a source of revenue Japan s corporate tax rate should be lowered in the long run.

The tax inspectorate has changed the procedure for sending tax assessment notices.

There could be an international agreement that every country would impose a carbon tax at an agreed rate (reflecting the global social cost). Indeed, it makes far more sense to tax bad things, like pollution, than to tax good things like work and savings.

Japan s Tax Hike Test

Tax and spend (Please)

The Corporate Tax Conundrum

The price includes tax.

This amount includes tax.

Please pay the tax.

No one should include Switzerland among these, for the Swiss government has already offered to improve international cooperation by adopting the OECD s standard on international administrative assistance on tax issues.

But a carbon tax is far more transparent and potentially less prone to the pitfalls seen in international carbon quota trading.

Finally, international competition for inward foreign direct investment may lead governments to reduce tax rates and increase concessions for foreign investors.

In the absence of close and broad international cooperation, the US must join the race and lower its corporate tax rate.

For example, we can choose how much to collect via a general income tax, a payroll tax, a consumption tax (such as a sales or value added tax), and so on.

In France, unemployment contributions are collected through a payroll tax, not a layoff tax.

Lowering the tax burden on firms including the payroll tax would also be useful.

Reagan also revised the tax code with the bipartisan Tax Reform Act of 1986.

The automatic exchange of information is a pragmatic and effective response to the perceived lack of global governance regarding international tax issues.

An Energy Tax for Europe

What Corporate Tax for Europe?

Who Needs a Flat Tax?

The Tobin Tax Lives Again

The Wrong Tax for Europe