Capital account regulations and the trading system: a compatibility review

This repository item contains a single issue of the Pardee Center Task Force Reports, a publication series that began publishing in 2009 by the Boston University Frederick S. Pardee Center for the Study of the Longer-Range Future. Spanish version produced by the Center for the Study of State and Society, Buenos Aires. Portuguese version coordinated by Daniela Magalhaes Prates, a contributing author of the report, in collaboration with Ana Trivellato (translator), and Maria Inês Amorozo (graphic designer).This report is the product of the Pardee Center Task Force on Regulating Capital Flows for Long-Run Development and builds on the Task Force´s first report published in March 2012. The Pardee Center Task Force was convened initially in September 2011 as consensus was emerging that the global financial crisis has re-confirmed the need to regulate cross-border finance. The March 2012 report argues that international financial institutions – and in particular the International Monetary Fund – need to support measures that would allow capital account regulations (CARs) to become a standard and effective part of the macroeconomic policy toolkit. Yet some policymakers and academics expressed concern that many nations — and especially developing countries — may not have the flexibility to adequately deploy such regulations because of trade and investment treaties they are party to. In June 2012, the Pardee Center, with the Center for the Study of State and Society (CEDES) in Argentina and Global Development and Environment Institute (GDAE) at Tufts University, convened a second Task Force workshop in Buenos Aires specifically to review agreements at the WTO and various Free Trade Agreements (FTAs) and Bilateral Investment Treaties (BITs) for the extent to which the trading regime is compatible with the ability to deploy effective capital account regulations. This report presents the findings of that review, and highlights a number of potential incompatibilities found between the trade and investment treaties and the ability to deploy CARs. It also highlights an alarming lack of policy space to use CARs under a variety of FTAs and BITs—especially those involving the United States. Like the first report, it was written by an international group of experts whose goal is to help inform discussions and decisions by policymakers at the IMF and elsewhere that will have implications for the economic health and development trajectories for countries around the world

A critical and comparative analysis of the prevention of tax evasion through the application of law and enforcement policies in the United Kingdom and United States of America

Following the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax matters of a nature and on a scale that was previously unthinkable, facilitating the near eradication of offshore tax evasion. Additionally, throughout this time, both the UK and US have paid greater attention to this financial crime, amending relevant laws and enforcement policies, as well as empowering and supporting tax authorities to enhance investigations. In the UK, there has not only been a stronger public appetite to combat tax evasion, but also, a desire to combat tax evasion using the procedures and penalties of the criminal justice system. In light of these contemporary national and international developments, this thesis provides a unique contribution to knowledge by comparing and evaluating the laws and enforcement policies pertaining to tax evasion in the UK and US. This thesis argues that the laws and enforcement policy pertaining to tax evasion in the UK are neither internally, nor externally, effective in combatting tax evasion and a comprehensive reform of the UK’s approach is long overdue. Significant insights can be gained from the US in improving both the internal and external effectiveness of the UK legal framework

U. S. taxation of international operations : key knowledge

https://egrove.olemiss.edu/aicpa_guides/1815/thumbnail.jp

Hispanic Mothers’ Narratives: Experiences of Parenting a Child with Cystic Fibrosis, Health Beliefs, and Health Care Experiences Related to Cystic Fibrosis

The Hispanic population is the fastest growing minority in the United States and is also a minority in the cystic fibrosis (CF) community. Therefore, an increase in CF in the U.S. might be anticipated. This study explored stories of Hispanic mothers’ perspectives of parenting their child with CF, health beliefs, and health care experiences. The study interviewed 10 mothers of which half were English speaking. Narrative structural and thematic analyses were applied through a critical feminist lens. The major themes that emerged were mothering, growing and growth, mother talk, and connected; all informed by Ruddick’s (1995) framework on maternal thinking. Additional major themes were life disrupted and being here. Findings were consistent with existing literature of the dominant Euro-American culture of being a mother of a child with CF. Health beliefs specific to CF care were aligned with prescribed medical treatments. Language emerged as a primary barrier for Spanish-speaking mothers. Mothers acknowledged an existing lack of awareness of CF in the Hispanic community and as underrepresented within the larger CF community. They expressed a desire to see a shift of stereotyped Caucasian images of CF to represent Hispanic people to promote greater awareness in the Hispanic communities and with health care providers

Recent Developments in Federal Income Taxation: The Year 2011

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months — and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted – unless one of us decides to go nuts and spend several pages writing one up. This is the reason that the outline is getting to be as long as it is. Amendments to the Internal Revenue Code generally are not discussed except to the extent that (1) they are of major significance, (2) they have led to administrative rulings and regulations, (3) they have affected previously issued rulings and regulations otherwise covered by the outline, or (4) they provide Dan and Marty the opportunity to mock our elected representatives; again, sometimes at least one of us goes nuts and writes up the most trivial of legislative changes. The outline focuses primarily on topics of broad general interest (to the three of us, at least) – income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services. Please read this outline at your own risk; we take no responsibility for any misinformation in it, whether occasioned by our advancing ages or our increasing indifference as to whether we get any particular item right. Any mistakes in this outline are Marty’s responsibility; any political bias or offensive language is Ira’s; and any useful information is Dan’s

Recent Developments in Federal Income Taxation: The Year 2011

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted - unless one of us decides to go nuts and spend several pages writing one up. This is the reason that the outline is getting to be as long as it is. Amendments to the Internal Revenue Code generally are not discussed except to the extent that (1) they are of major significance, (2) they have led to administrative rulings and regulations, (3) they have affected previously issued rulings and regulations otherwise covered by the outline, or (4) they provide Dan and Marty the opportunity to mock our elected representatives; again, sometimes at least one of us goes nuts and writes up the most trivial of legislative changes. The outline focuses primarily on topics of broad general interest (to the three of us, at least) - income tax accounting rules, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation, exempt organizations, and procedure and penalties. It deals summarily with qualified pension and profit sharing plans, and generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial services. Please read this outline at your own risk; we take no responsibility for any misinformation in it, whether occasioned by our advancing ages or our increasing indifference as to whether we get any particular item right. Any mistakes in this outline are Marty\u27s responsibility; any political bias or offensive language is Ira\u27s; and any useful information is Dan\u27s

World Inequality Report 2022

We live in a data-abundant world and yet we lack basic information about inequality. Economic growth numbers are published every year by governments across the globe, but they do not tell us about how growth is distributed across the population – about who gains and who loses from economic policies. Accessing such data is critical for democracy. Beyond income and wealth, it is also critical to improve our collective capability to measure and monitor other dimensions of socio- economic disparities, including gender and environmental inequalities. Open-access, transparent, reliable inequality information is a global public good.This report presents the most up-to-date synthesis of international research efforts to track global inequalities. The data and analysis presented here are based on the work of more than 100 researchers over four years, located on all continents, contributing to the World Inequality Database (WID.world), maintained by the World Inequality Lab. This vast network collaborates with statistical institutions, tax authorities, universities and international organizations, to harmonize, analyze and disseminate comparable international inequality data

World inequality report 2022

El Informe sobre la Desigualdad en el Mundo 2022 presenta los datos más actualizados y completos sobre las diversas facetas de la desigualdad en todo el mundo a partir de 2021: riqueza global, ingresos, género y desigualdad ecológica . El análisis se basa en el trabajo de varios años de más de cien investigadores de todo el mundo. Los datos están disponibles en la base de datos más completa sobre desigualdad económica, la World Inequality Database . El informe incluye un prólogo de los ganadores del premio Nobel de Economía 2019 Abhijit Banerjee y Esther Duflo