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Добірка наукової літератури з теми "International Remittances and Taxation"

Автор: Grafiati

Опубліковано: 13 квітня 2024

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Статті в журналах з теми "International Remittances and Taxation"

DOYLE, DAVID. "Remittances and Social Spending." American Political Science Review 109, no. 4 (November 2015): 785–802. http://dx.doi.org/10.1017/s0003055415000416.

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Remittances are a significant source of foreign exchange for developing economies. I argue that remittances, due to their compensation and insurance functions, will increase the general income level and economic security of recipients, thereby reducing their perceived income risk. Over time, this will dampen demand from recipients for government taxation and social insurance. Therefore, I expect increases in income remitted to an economy to result in reduced levels of social welfare transfers at the macro-level. This dynamic can help us to understand spending patterns in developing democracies, and the absence of demand for social security transfers in countries with high levels of inequality and economic insecurity. I test this argument with a sample of 18 Latin American states, over the period 1990 to 2009, and subject the central causal mechanism to a battery of statistical tests. The results of these tests provide strong support for this argument.

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Oloyede, Oloyede, and Funmilayo Funmilayo. "The Part Of Electronic-Governance In Tax Revenue Collection And Remittance In Nigeria." Jurnal Administrasi Publik : Public Administration Journal 12, no. 1 (June 6, 2022): 124–36. http://dx.doi.org/10.31289/jap.v12i1.7188.

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Governance is all about making life favorable and conducive for the citizens, and in achieving this, the government provides in the state some basic social facilities, such as security of lives and properties, and also put in place infrastructures such as good roads, schools and health services. To achieve these, it is mandatory for the government to generate income in-term of revenue, and this is popularly achieved with taxation. Unfortunately, difficulties arising from tax evasion and corruption limit the power of the government of Nigeria to generate sufficient revenue that is needed. The Government with determination of boosting the level of taxation and its compliance in order to be able to execute its tasks for the citizens, has approved electronic taxation as element of its electronic governance creativity in tune of international performance. Research method that was used for this study was qualitative in nature, secondary data was collected at the review of relevant literatures. The study found out that electronic-taxation has been satisfied to be appropriate in use of tax collection and remittance, and has been proven in calculation-error reduction. It also curtails fraud in the tax offices, eliminates challenges that may arise during reconciliation, and limiting leakages in the tax revenue collected. Electronic taxation through electronic-governance has boosted the volume of revenue generation into the cover of the government, and it saves time and cost. This research paper has recommended that tax officials at the local revenue authority, state internal revenue and the federal inland revenue should shift towards e-taxation, give more enlightenment to the taxpayers on the note of adopting electronic taxation instead of manual processing.

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Binci, Michele, and Gianna Claudia Giannelli. "Internal versus International Migration." International Migration Review 52, no. 1 (March 2018): 43–65. http://dx.doi.org/10.1111/imre.12267.

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This paper focuses on the effects of domestic and international remittances on child labor and schooling. Using data from the 1992–1993 and 1997–1998 Vietnam Living Standards Surveys, we investigate school attendance and child labor in remittance recipient and non-recipient households. The results of our binomial logit and two-sided censored regression panel analysis indicate that remittances increase schooling and reduce child labor. Although international remittances are found to have a stronger beneficial impact than domestic remittances in the cross-section, the panel analysis, taking account of fixed effects, reverses this result, showing that the only significant impact stems from domestic remittances.

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ONONO, PEREZ, and ABBA Mohammed. "EFFECTS OF SELECTED MACROECONOMIC VARIABLES ON DIASPORA REMITTANCES IN KENYA FOR THE PERIOD 1980 TO 2016." Advances in Social Sciences Research Journal 7, no. 9 (October 7, 2020): 741–51. http://dx.doi.org/10.14738/assrj.79.9089.

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This study investigated the effect of selected macroeconomic variables on diaspora remittances in Kenya. Earlier studies for Kenya on diaspora remittances have focused mainly on the importance of foreign remittances on economic growth and stock market performance with less focus on macroeconomic variables that drives the remittances. In particular, the study determined the effect of economic growth, interest rates, and openness of the economy, interest rates differential and exchange rates on diaspora remittances in Kenya for the period 1980 – 2016 based on quarterly data. The study found that currency depreciation increases diaspora remittances. Similarly, economic growth, financail sector development and openness of the economy were shown to increase diaspora remittances. Based on the findings, the study recommends the need for effective application of prudent macroeconomic policies to attract more diaspora remittances inflows. In addition, there is need to adopt policies geared towards financial sector development such as the policies on formalization of the informal financial services, leveraging on the technology for financial sector development. Lastly, establishing more economic ties beyond trade with other economies to address issues on the taxation and other charges on the remitting funds from abroad would go a long way in promoting diaspora remittances inflows.

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Kimhi, Ayal. "International Remittances, Domestic Remittances, and Income Inequality in the Dominican Republic." Research in Applied Economics 12, no. 3 (September 23, 2020): 1. http://dx.doi.org/10.5296/rae.v12i3.16235.

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Inequality decomposition techniques are used to analyze the different impacts of domestic and international remittances on household income inequality in the Dominican Republic. This analysis highlights the importance of the distinction between domestic and international remittances as drivers of inequality as well as the importance of identifying and quantifying the determinants of remittances and their subsequent impact on inequality. Domestic remittances are found to be more equalizing than international remittances. Education leads to lower domestic remittances and higher international remittances, reflecting the role of education in promoting international versus domestic migration. Schooling increases inequality through domestic remittances and decreases inequality through international remittances.

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Hernández-Casildo, J., M. del Castillo-Mussot, E. Hernández-Ramirez, and L. Guzmán-Vargas. "Correlating international inflowing and outflowing remittances and migrants." International Journal of Modern Physics C 31, no. 03 (January 23, 2020): 2050047. http://dx.doi.org/10.1142/s0129183120500473.

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Remittances, as money or goods that people send to families and friends, are very important social and economic phenomenon at local, national, regional and international levels. In the year 2017, total international remittances were at levels around USD 613 billion. From World Bank bilateral remittances and migration matrixes, we calculate for each country and territory its aggregated or total amount of remittances inflow (TRI) coming from the rest of the world, its total remittances outflow (TRO) extracted from that country and sent to all other countries, its total emigrant stock (TEMI) living overseas, and its total number of foreign-world immigrants (TIMM) living in that country. For each of these quantities, its highest-ranked countries follow an approximate Pareto power law distribution. Remittances and migrants flow in opposite directions, the statistical correlation [Formula: see text] between TRI and TEMI is 0.79, and between TRO and TIMM is 0.97. Both inflowing remittances per emigrant TRI/TEMI and outflowing remittances per immigrant TRO/TIMM fluctuate approximately around 3100 USD per year.

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Elfani, Maria. "A Spatial Analysis on International Remittances, Food Consumption and Deprivation in Indonesia." JAS (Journal of ASEAN Studies) 3, no. 1 (July 30, 2015): 42. http://dx.doi.org/10.21512/jas.v3i1.752.

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This paper aims to illustrate how international remittances may relate to food consumption and deprivation in Indonesia. The idea is that international remittances may contribute to the reduction of poverty, and since food consumption is an element with which to measure poverty line, this paper intends to show whether international remittances are more likely to be received by poorer households–based on food consumption level in the households. Using Geographic Information Systems (GIS) and the data from the Indonesia Family Life Survey (IFLS4), this paper illustrates the mapping of international remittances and food consumption in some of Indonesia’s provinces. The spatial analysis shows correlation between international remittances and food consumption. International remittances tend to be received by households who have less spending on food. The geographical pattern shows that international remittances are more likely to be received by poorer households based on their food consumption. The result to some extent supports the view that international remittances might benefit the poor the most, particularly on tackling poverty, as poorer households are more likely to receive the remittances.

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Tsaurai, Kunofiwa. "The education investment dimension of international personal remittances in Colombia." Journal of Governance and Regulation 4, no. 4 (2015): 428–36. http://dx.doi.org/10.22495/jgr_v4_i4_c3_p9.

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The study investigated the relationship between personal international remittances received and gross enrolment ratio in Colombia. There are three hypotheses explaining the relationship between personal international remittances and education (human capital development). These are (1) remittances-led education hypothesis, (2) education-led remittances hypothesis and (3) neutrality hypothesis that says there is no relationship at all between these two variables. Although majority of the empirical studies support the remittances-led education hypothesis, the subject is still attracting contradicting findings and not yet conclusive. It is on the backdrop of such lack of consensus in the literature that the author investigated the relationship between personal remittances received and gross enrolment ratio primary and secondary (%) in Colombia. The study used the auto-regressive distributive lag (ARDL) bounds co-integration testing technique with annual time series data ranging between 1978 and 2010 to determine the existence of a long run relationship between personal remittances and education in Colombia. The ARDL F-bounds co-integration test revealed that personal remittances received and gross enrolment ratio for both primary and secondary schools in Colombia are not co-integrated or they do not have any long run relationship, thus supporting the neutrality hypothesis. This conclusion was arrived at using either personal remittances or gross enrolment ratio as a dependent variable. These results imply that personal remittances received in Colombia were directed more towards consumption and not invested in education. The study therefore urges the Colombian authorities to concientise the recipients of the personal remittances to invest in the children’s education rather than spending the remittances on consumption purposes

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Waddell, Benjamin. "Migrant Remittances." Sociology of Development 1, no. 4 (2015): 463–89. http://dx.doi.org/10.1525/sod.2015.1.4.463.

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Untapped resources are hard to come by in the realm of international development. Migrant remittances, however, represent a relatively unexploited resource bank for developing countries. Still, researchers often debate the degree to which migrant remittances actually incite community development in practice. I rekindle the this theoretical discussion by comparing the development effects of household remittances with investments made through the remittance-channeling program 3×1 para migrantes in Guanajuato, Mexico. Regression analysis demonstrates that household remittances repress development outcomes across Guanajuato's 46 municipalities, while remittances invested through the 3×1 program have a positive effect on indicators of municipal wellbeing, including healthcare, education, and income. To my knowledge, this is the first attempt to systematically compare the development effects of household remittances with the development outcomes of remittances transferred through a government-supported program like 3×1 para migrantes. This research has meaningful implications for policy makers in migrant-sending regions around the world as well as agents of international development such as the International Monetary Fund and the World Bank.

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Gatsi, John Gartchie. "Effects of International and Internal Remittances on Financial Inclusion in Ghana." Financial Markets, Institutions and Risks 4, no. 3 (2020): 109–23. http://dx.doi.org/10.21272/fmir.4(3).109-123.2020.

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This article examines the relationship between remittances and financial inclusion in Ghana. The data for the study was extracted from the results of an analytical review of the living standards survey indicators in Ghana. The methodological tools of the study are represented by a regression equation based on the use of the Force Entry Method to test the functioning of variables in the model. The study empirically confirms and theoretically proves that domestic remittances have a positive and significant impact on access to financial services, while international remittances affect the likelihood of opening a bank account, but do not have any significant impact on applying for a loan and lending to remittance households. It is substantiated that domestic and international money transfers have a significant positive impact on the opening of bank accounts, even when forging collateral. Based on the results of calculations, the paper substantiates the conclusion that remittances contribute to increasing the availability of financial services in Ghana. It was noted that domestic remittances have a greater potential to improve financial inclusion in Ghana than international remittances. The paper emphasizes that the provision of collateral is an important lever for lending to households. Remittances will have very little impact on financial inclusion when financial institutions require collateral to facilitate the application and grant. According to the results of the study, the following recommendation were provideds: development of a strategy to improve domestic remittances to increase indicators of financial inclusion and economic development; improving the conditions for remittances, especially domestic remittances, in order to ensure their flexibility and deepen financial integration; use of domestic remittances as collateral for household loans. Keywords: collateral, financial inclusion, financial institutions, Ghana, remittances, loan application, migration.

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Дисертації з теми "International Remittances and Taxation"

Ogweno, Jedah. "Essays on fiscal space in developing countries : the role of international remittances, convergence programs and fiscal federalism." Electronic Thesis or Diss., Orléans, 2023. http://www.theses.fr/2023ORLE1025.

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La politique fiscale est importante pour le financement du développement, en particulier dans le contexte d'une marge de manœuvre fiscale limitée, comme c'est le cas dans de nombreux pays en développement. Cette thèse étudie le potentiel de la politique fiscale en tant qu'atout pour financer le développement. Elle explore quatre questions fondamentales sur l'efficacité de cet outil politico-économique et la mobilisation des ressources. Le premier essai analyse l'impact des transferts de fonds des migrants sur les recettes fiscales non liées aux ressources naturelles des pays bénéficiaires de ces transferts et la manière dont la stabilité des institutions modifie cette relation. Les résultats montrent une association positive principalement à travers son effet sur les impôts indirects. En outre, la qualité des institutions n'augmente pas la relation entre les envois de fonds et la fiscalité, car cet effet positif diminue à mesure que les institutions se stabilisent. Le deuxième essai étudie la contribution des programmes de convergence macroéconomique à la convergence fiscale et à la viabilité fiscale des communautés économiques régionales africaines. Malgré l'absence de convergence fiscale absolue au niveau de la dette publique, des recettes et des dépenses, les tests log-t montrent une convergence conditionnelle. En outre, l'analyse qui suit ne parvient pas à valider l'hypothèse selon laquelle l'appartenance à une zone monétaire, qui est perçue comme la forme la plus profonde d'intégration, améliore la réponse de la politique fiscale à l'augmentation de la dette publique. Le troisième essai examine les effets de la décentralisation des dépenses et de l'autonomie des recettes sur la performance fiscale du gouvernement central (CG) et des gouvernements locaux (SNG). Les résultats montrent que la décentralisation des dépenses pourrait améliorer la performance fiscale du gouvernement central, mais seulement à des niveaux faibles de dépendance des transferts par les gouvernements sous-nationaux. Cependant, une plus grande autonomie en matière de recettes est préjudiciable à la fois à la performance du gouvernement central et à celle des gouvernements infranationaux. Néanmoins, le renforcement de la responsabilité des SNG et la prise en compte des relations fiscales verticales lors de la conception des réformes de décentralisation pourraient réduire le biais de déficit au niveau central et local. Le dernier essai étudie comment les déséquilibres budgétaires (verticaux et horizontaux) affectent les efforts de collecte des recettes fiscales par les gouvernements locaux kenyans. Les résultats montrent que les déséquilibres verticaux diminuent la part des recettes propres, ce qui confirme que des déséquilibres verticaux importants peuvent favoriser l'indiscipline budgétaire au niveau infranational en réduisant l'effort fiscal. Cependant, les gouvernements des comtés "plus pauvres" exercent un effort fiscal plus important
Fiscal policy is important for development financing, particularly in the context of limited fiscal space, as in many developing countries. This thesis studies the potential of fiscal policy as an asset to fund development. It explores four fundamental questions about the effectiveness of this political-economic tool and resource mobilization. The first essay analyses the impact of migrant remittances on non-resource tax revenues in remittance-recipient countries and how institutional stability modifies this relationship. The results show a positive association mainly through its effect on indirect taxes. Furthermore, institutional quality does not augment the remittance-taxation relationship, as this positive effect diminishes as institutions stabilize. The second essay studies macroeconomic convergence programs' contribution to fiscal convergence and fiscal sustainability of African Regional Economic Communities. Although there is no absolute fiscal convergence in public debt, revenue and expenditure, the log-t tests show conditional convergence. Furthermore, the subsequent analysis fails to validate the hypothesis that belonging to a monetary zone, which is perceived as the deepest form of integration, augments the response of fiscal policy to increasing public debt. The third essay examines the effects of expenditure decentralization and revenue autonomy on the fiscal performance of central government (CG) and subnational governments (SNGs). The results show that expenditure decentralization could enhance CG fiscal performance but only at low levels of transfer dependency by SNGs. However, higher revenue autonomy is detrimental to both central and subnational performance. Nevertheless, enhancing SNG accountability and taking into account the vertical fiscal relations when designing decentralization reforms could reduce the deficit bias at the central and local levels. The final essay investigates how fiscal imbalances (vertical and horizontal) affect tax revenue collection efforts in Kenyan local governments. The results show that vertical imbalances diminish the share of own-source revenues, confirming that large vertical imbalances may foster subnational fiscal indiscipline through a lower tax effort. However, "poorer" county governments exert a higher tax effort

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Saraogi, Amrita. "Essays on international migration and remittances." Thesis, University of Kent, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.651283.

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During the last two decades, Central and East-European (CEE) countries and in particular, Moldova has experienced large-scale labour emigration as well as significant increases in the associated worker's remittance flows. At least one-fourth of Mo ldova's economically active population has emigrated and worker's remittances amount to some 30 percent of its GDP. Against this backdrop, the essays included in this thesis aim to contribute to a better understanding of the dynamics of remittance flows from workers in the host country to their household in the origin country through the investigation of three aspects: (1) the factors that account for the receipt of remittances across households in Moldova; (2) relationship between remittances and future migration intentions of non-migrants living in remittance receiving households; and (3) the impact of remittances on the enrolment status of children and young adults. Using household survey data for Moldova, the results show that altruism and investment are the two main motives behind remittance flows to Moldova. Moreover, the analysis also suggests that remittances help loosen the liquidity constraints of households. Thus, on one hand it is shown that remittances trigger migration intentions among nonmigrants either through their signalling property or through by alleviating credit constraints of recipient households. On the other hand, children in remittance-receiving families are more likely to be enrolled for education compared to similar children in non-recipient families.

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Vadean, Florin-Petru. "Essays in international migration and migrants' remittances." Thesis, University of Kent, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.523526.

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Raiser, Katrin. "Economic and Social Impacts of International Remittances." Thesis, Universidad de las Américas Puebla, 2013. http://catarina.udlap.mx/u_dl_a/tales/documentos/bce/raiser_k/.

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Mexican migration to the United States is not a new phenomenon, but through increased globalization, labor migration became more flexible and more common. With the rise in migration flows, remittances also experienced a considerable growth. For a long time, these large flows of money have been mostly disregarded. Today they are one of the largest financial flows to developing countries. Therefore, in the last years, more and more research on this topic popped up. Remittance flows are considered to be relatively stable. In the case of Mexico, they seem to behave in a countercyclical way and are ra-ther compensatory than opportunistic in nature. Their mostly altruistic motivation and the end use of remittances influences the economic and social impacts they have on the overall country. There are several channels through which remittances may directly or indirectly impact economic development. In literature, there are primarily two extreme positions present. The positive approach is that remittances enhance investment in physical and human capital, thus promote economic growth. Remittances are considered to have a positive impact on Mexico´s overall financial development and capital accumulation. Further-more, the balancing effect on the balance of payments is positive, since trade deficits can be counterbalanced through the entry of foreign currency. In contrast, advocators of the negative approach say that remittances seem not to have an overall positive impact on economic growth, because their negative impacts outstrip the positive ones. A real exchange rate appreciation caused by remittances that lead to a less competitive tradable sector (Dutch disease effect) is one of the main negative effects associated with remit-tance flows. Furthermore, remittances are considered to cause moral hazard problems, which lead recipients to neglect labor market efforts and spend more time on leisure. Moreover, remittances are predominantly used for consumption rather than for produc-tive investment, thus not promoting long-run economic growth. Concerning the social impacts, scientists agree on the positive effect remittances have on poverty reduction. In contrast, remittances seem to have an equalizing effect on in-come distribution in regions with long migration history. But, non-migration seems to equalize income distribution even more. The difficulty is to benefit the most from remittances´ positive impacts and to reduce their negative consequences in order to ensure their developmental effect.

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Tasarika, Euamporn. "Aspects of international taxation." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366608.

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Spraus, Shanny. "The domestic impact of international remittances : t he role of Dominican remittances in Washington Heights, New York." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37479.

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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2006.
Includes bibliographical references (leaves 67-72).
There has been a lot of research on, writing about, and celebration of the benefit of remittances on the economies of developing countries. However, there are no studies on the impact of these remittances on the communities within the United States from which these remittances originate. This lack of attention is particularly troublesome, as remitting communities are often concentrated in low-income neighborhoods where many families live below the poverty line. This thesis examines the domestic impact of remittances on money-sending communities: how much money is sent abroad, what sacrifices are made to send this money, what other costs are associated with remitting, and what could be done with the money if it were invested locally instead. Understanding remitting habits and costs from the sending side sheds light on this particular facet of immigrant life, and suggests where funding and support might be targeted to best help local development in communities with large remitting immigrant populations. This study focuses on the remitting habits and economic conditions of Dominican immigrants in Washington Heights.
(cont.) Investigating the Dominican community of Washington Heights provides a lens into the domestic toll of international remittances in one of New York City's poorest neighborhoods. An analysis of the findings of this investigation suggests that remittance sending has a profound impact, both real and imagined, on Washington Heights' Dominican community. Further, it recommends that any planning for development in neighborhoods with similar populations take into account how intimately connected these communities are to their countries of origin and their family there. Despite U.S. citizenship, and realities which may keep them here indefinitely, many Dominicans live a truly transnational existence, foregoing establishing permanent roots and investing in the U.S. in favor of a regular practice of sending money abroad.
by Shanny Spraus.
M.C.P.

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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the grantor) who has voluntarily capitalised it with value. Differences of tax treatment, particularly in the attribution of trust income, recognition of trust residence and treatment of distributions, contribute to international outcomes of non-taxation or double taxation. The thesis has three aims: first, to identify the principles by which countries tax trust-related income, taking as the basis for this inquiry the tax laws of Australia, the United States, the United Kingdom and New Zealand; secondly, to identify unintended international non-taxation and double taxation associated with the use of a trust in treaty and non-treaty situations; and thirdly, to propose principles of tax and treaty design that can be incorporated into the existing international tax order in response to the problems so identified. Tax treaty analysis is undertaken by reference to the OECD Model and, where it has been found useful, the treaty practice of particular countries. Relevant work of the OECD/G20 BEPS project is also considered, particularly relating to hybrid entities and treaties. This is the first systematic structural study of international trust taxation that takes account of differential transparency and the role of the grantor. It is also the first study to address the transparent entity clause of the OECD Model and other recommendations of the BEPS project in relation to trusts.

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Magnusson, Bernard Kristin. "Remittances, regions and risk sharing." Doctoral thesis, Handelshögskolan i Stockholm, Samhällsekonomi (S), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-963.

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This thesis in economics includes three self-contained papers united by a common theme: the importance of economic fluctuations within and between countries for capital flows and risk sharing inside and across national borders. The first two papers study the determinants of workers’ remittances, as well as the consequences for macroeconomic volatility for the countries that receive them, using econometric methods and a general equilibrium model. The third paper studies whether two challenges to international real business cycle models, the so called ”Quantity Puzzle” and the positive relationship between financial integration and output correlations, obtain for European countries and regions. As a second step, it also investigates multilateral channels for risk sharing.
Diss. Stockholm : Handelshögskolan, 2010. Sammanfattning jämte 3 uppsatser.

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Lao, Chi Chi. "International issues in taxation : Macau perspective." Thesis, University of Macau, 1997. http://umaclib3.umac.mo/record=b1636236.

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Baker, Paul Leonard. "Essays on international taxation and investment." Thesis, University of Cambridge, 2014. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.708137.

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Книги з теми "International Remittances and Taxation"

Feld, Serge. International Migration, Remittances and Brain Drain. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75513-3.

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Çaglar, Özden, and Schiff Maurice W, eds. International migration, remittances, and brain drain. Washington, DC: World Bank, 2005.

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Michaels, Marnin J. International taxation: Taxation. Valhalla, NY: Warren, Gorham & Lamont of RIA, 2006.

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Caglar, Ozden, and Schiff Maurice W, eds. International migration, remittances, and the brain drain. Washington, DC: World Bank, 2006.

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Nuggehalli, Nigam. International Taxation. New Delhi: Springer India, 2020. http://dx.doi.org/10.1007/978-81-322-3670-2.

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Gordon, Roger H. International taxation. Cambridge, MA: National Bureau of Economic Research, 2002.

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Wilkie, Scott. International taxation. Toronto: Faculty of Law, University of Toronto, 2000.

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Bies, William J. International taxation. [Toronto: Faculty of Law, University of Toronto, 2004.

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International taxation. 3rd ed. New York: Foundation Press, 2010.

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Wilkie, Scott. International taxation. Toronto: Faculty of Law, University of Toronto, 2000.

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Частини книг з теми "International Remittances and Taxation"

Alkmim Teixeira, Alexandre. "Taxation: International." In Encyclopedia of the Philosophy of Law and Social Philosophy, 3423–25. Dordrecht: Springer Netherlands, 2023. http://dx.doi.org/10.1007/978-94-007-6519-1_508.

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Moosa, Imad A. "International Taxation." In Foreign Direct Investment, 161–87. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9781403907493_6.

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Ajami, Riad A., and G. Jason Goddard. "International taxation." In Global Business, 94–112. First Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315147734-5.

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Alkmim Teixeira, Alexandre. "Taxation: International." In Encyclopedia of the Philosophy of Law and Social Philosophy, 1–3. Dordrecht: Springer Netherlands, 2023. http://dx.doi.org/10.1007/978-94-007-6730-0_508-1.

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Brooke, Michael Z. "Taxation." In Handbook of International Financial Management, 587–642. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11795-6_6.

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Betten, Rijkele. "Taxation." In ASSER International Sports Law Series, 375–86. The Hague: T.M.C. Asser Press, 2005. http://dx.doi.org/10.1007/978-90-6704-541-4_20.

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Nuggehalli, Nigam. "Introduction." In International Taxation, 1–3. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_1.

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Nuggehalli, Nigam. "Overview of Indian Legislation Regarding International Taxation." In International Taxation, 5–15. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_2.

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Nuggehalli, Nigam. "Contracts, Status and the Judiciary." In International Taxation, 17–27. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_3.

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Nuggehalli, Nigam. "Permanent Establishment." In International Taxation, 29–46. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_4.

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Тези доповідей конференцій з теми "International Remittances and Taxation"

Adala, Ajay. "Reconciliation of Electronic Remittances." In ICEGOV '18: 11th International Conference on Theory and Practice of Electronic Governance. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3209415.3209418.

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Tushaj, Arjan, Elona Dushku, and Valentina Sinaj. "Nexus Amongst Remittances and Inequality in Western Balkan Countries: Global Pandemic Crisis vs. Financial Crisis." In 7th FEB International Scientific Conference. University of Maribor, University Press, 2023. http://dx.doi.org/10.18690/um.epf.3.2023.62.

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This paper examines the impact of remittances on income inequality measured through Gini index, particularly, during the adverse external shocks, global financial crisis of 2008 and global pandemic crisis of Covid -19, in Western Balkan countries. Data highlight the fragile economic progress of these countries through fostering the income inequality during the long transition. However, migrants’ remittances sustained to remain a significant source of foreign income in Western Balkan countries. The empirical results demonstrated a U-shape relationship between remittances and inequality related to Western Balkan countries, thus remittances have contributed on increased inequality. Meanwhile, the linear relationship amongst remittances and inequality demonstrated the negative impact of remittances towards inequality. Additionally, we found that remittances reduced significantly the inequality during pandemic crisis of Covid-19, serving as a shock absorber during adverse shock, but the remittances demonstrated the non – significant and positive impact on inequality during recent global financial crisis. We suggest that the policy makers should adopt regarding effective income distribution to reduce income inequality

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Goschin, Zizi, Aura Popa, and Mihai Roman. "Migrants' Remittances in Romania and Balkan Countries: A Macro-Economic Perspective." In International Conference on Eurasian Economies. Eurasian Economists Association, 2010. http://dx.doi.org/10.36880/c01.00192.

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The remittances of international migrants contribute to the well-being of their households of origin and also have an impact at macro-economic level. Out-migration is an effective means for low-income households to quickly overcome shortages of income. The sustenance of poor households might have been more difficult without such remittances. From a macro-perspective, remittances contribute to the equalization of the income distribution among households having out-migrants. This study examines the significance of selected macro-economic and demographic factors associated with remittance behaviour in Romania and several Balkan countries (Bulgaria, Turkey and Albania) as characterized by the propensity to remit and the amount remitted. The extent to which remittances affect the living standard of house-holds left behind is also appraised. In this respect we used macroeconomic datasets provided by World Bank and national statistical institutes. We develop a model to study the effects of migration and remittances on inequality in the origin communities, by employing regression analysis. Among the main findings is that the evolution of the regional Gross Domestic Product is positively related to the growth of the amount of remittances conveyed through the official network as part of the total amount of remittances.

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Petreski, Marjan, Blagica Petreski, and Despina Petreska. "Remittances as a Shield to Socially-Vulnerable Households in Macedonia: The Case When the Instrument is Not Strictly Exogenous." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01176.

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The objective of the paper is to investigate if remittances sent to Macedonia have a role to play for shielding socially-vulnerable households. To that end, we devise an index of social vulnerability, comprehending income poverty, unemployment of both spouses, single parents, as well conditions of impaired health, undernourishment, material deprivation and insufficient clothing, so as to capture non-income vulnerability conditions. Remittances then are allowed to determine the index of vulnerability. As remittances are likely endogenous to vulnerability, we use the noneconomic motive to migrate as instrument, as it is likely correlated with remittances, since any migrant is likely to send remittances irrespective of his migration motive; while uncorrelated with the shocks onto vulnerability. We use the Remittances Survey 2008 and conditional mixed process (CMP) estimator. Results suggest that remittance-receiving households have, on average 6% higher probability to report zero-vulnerability, suggesting that they indeed could act as social protection. However, as the assumption of noneconomic motive for migration being a good instrument may be easily dismantled, we further pursue Conley et al.’s (2012) method, allowing for a direct link between noneconomic motive and vulnerability. Results suggest that if we have a reasonable belief that they are determined simultaneously, or directly correlated due to the existence of a third unobservable factor, then it is reasonable to consider that this influence slightly reduces the effect of remittances on vulnerability.

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Karymshakov, Kamalbek, Raziya Abdiyeva, and Burulcha Sulaimanova. "Worker’s Remittances and Poverty in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00888.

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This paper aims to evaluate the impact of internal and international remittances on poverty in Kyrgyzstan using household survey data for 2011. Following Adams and Cuecuecha (2010) two-stage multinomial logit model suggested by Bourguigon et al. (2007) is used. Methodology use instrumental variables to solve the selectivity bias issue and then estimates counterfactual expenditure of households. Households are classified as international remittance receiving, internal remittance receiving and remittance non-receiving. For evaluation of remittances impact on poverty counterfactual expenditures are compared with observed actual expenditure by household types. Expenditure level for 2011 for definition of national poverty line in Kyrgyzstan is used as the benchmark for poverty impact of remittances. Results show that international remittances considerably decrease poverty level. Per capita expenditure of international remittance receiving households would be lower than expenditure of poverty line for 2011, if they did not receive remittances. Internal remittance receiving households also would decrease expenditures, but it would still be higher than poverty line.

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Sulaimanova, Burulcha, and Daniyar Jasoolov. "The Impact of Remittances on Economic Growth of Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02017.

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The aim of this paper is to study the impact of remittances on the gross domestic product of Kyrgyz Republic, by using several empirical estimation methods, these are: the method of simultaneous equations, the Autoregressive Distributed Lag and Vector Autoregressive models. While there is a long run relationship between remittances and economic growth of Kyrgyzstan, according to the estimation results of the simultaneous models, there is statistically significant positive correlation of households’ final consumption and imports with remittances, and simultaneously significant positive effect of consumption on GDP, and significant, but negative impact of imports to GDP. Moreover, the small but significant impact of remittances on demand for domestic products were found.

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Çetintaş, Hakan, and Damira Baigonushova. "The Relationship Between Remittances and Growth Fluctuations in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02020.

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As it can be seen from the statistics, the workers' remittances are one of the most prevalent income sources for the developing countries and they can affect many macro variables such as economic growth, foreign exchange rates, consumption, investment and price stability. Therefore, the relevance of labor migration and remittances issues is increasing day by day. The aim of this study is to examine the relationship between the fluctuations of remittances coming to Kyrgyzstan from Russia and the fluctuations in Kyrgyzstan and Russian economies. The results of empiric analysis show that both the remittances and GDP of Kyrgyzstan are affected by the business cycles in Russian economy.

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Herasimau, Raman. "BEHAVIOR OF MIGRATS’ REMITTANCES IN SLOVAKIA." In 18th International Bata Conference for Ph.D. Students and Young Researchers. Tomas Bata University in Zlín, 2022. http://dx.doi.org/10.7441/dokbat.2022.15.

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Niksic Radic, Maja. "IS THERE ANY CAUSALITY BETWEEN FDI AND REMITTANCE IN CROATIA?" In 9th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2022. SGEM WORLD SCIENCE, 2022. http://dx.doi.org/10.35603/sws.iscss.2022/s03.031.

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Today, the inflow of foreign remittances is an important development factor associated with migration processes. At the same time, also a factor that has proven to be more resistant to global economic adversities than the inflow of foreign direct investment (FDI) or the inflow of overseas development aid (ODA). Foreign remittances in recent years have exceeded global amounts of FDI and become the prevalent basis of external financing in low- and middle-income countries. What is interesting to point out is that Croatia, as a developed country, continuously records a higher level of inflows of foreign remittances compared to the inflow of FDI. Both foreign remittances and FDI are today an important source of external financing for many countries. The fact is that Croatia is the most dependent on remittances compared to other EU member states; the share of foreign remittances in GDP at the EU level is 0.8%, while at the Croatian level it is 6.6%. In this research, the author's goal is to determine whether there is a causal relationship between FDI and foreign remittances in Croatia. The direction of causality between the two observed variables will be examined using the Granger causality test. The research will cover the time period from 2000(1) to 2022(01). Considering the significance that both observed variables have in the Croatian economy, it is expected that the research results will have important political implications.

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Korbi, Alban, and Blisard Zani. "Foreign Direct Investment (FDI) or Remittances? Which Contributes the Most to the Albanian Economy?" In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.s.p.2021.47.

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Foreign direct investment (FDI) and remittances entering an economy often play a very important role in the development and growth of economies year after year. Especially for economies with similar typologies and characteristics like that of Albania, both of these elements promote economic development and serve as financial incentives. This paper aims to assess the contribution of remittances and foreign direct investment in the Albanian economy in the last three decades, through a multifactorial econometric model. The model uses three endogenous variables, the value of remittances, the value of a foreign direct investment and the value of gross domestic product for the time series 1992 - 2019. As it results from the analysis of the econometric model, both remittances and foreign direct investment payments have a positive impact on economic growth and the value of gross domestic product. It is also evident that remittances are the ones that affect the gross domestic product more compared to foreign direct investment.

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Звіти організацій з теми "International Remittances and Taxation"

Gordon, Roger, and James Hines. International Taxation. Cambridge, MA: National Bureau of Economic Research, March 2002. http://dx.doi.org/10.3386/w8854.

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Orozco, Manuel. Worker Remittances: An International Comparison. Inter-American Development Bank, February 2010. http://dx.doi.org/10.18235/0006617.

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Analysis of a poll of nine of the major remittance recipient countries in order to understand the market of remittances, the major trends in money transfers and the macro-economic effects on their economies. It will review industry and market behavior in money transfers, pricing, as well as other comparative indicators in the following countries: Egypt (England/Saudi A.), Portugal (Europe), Greece (U.S./W.E.), Philippines (U.S.), Zimbabwe/Mozambique (South Africa.), Turkey (Germany), Pakistan, and India (US).

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Frenkel, Jacob, Assaf Razin, and Steve Symansky. International Spillovers of Taxation. Cambridge, MA: National Bureau of Economic Research, April 1989. http://dx.doi.org/10.3386/w2927.

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Orozco, Manuel. Worker Remittances in an International Scope. Inter-American Development Bank, February 2010. http://dx.doi.org/10.18235/0008699.

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Frenkel, Jacob, Assaf Razin, and Efraim Sadka. Basic Concepts of International Taxation. Cambridge, MA: National Bureau of Economic Research, December 1990. http://dx.doi.org/10.3386/w3540.

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Koechlin, Valerie, and Gianmarco León. International Remittances and Income Inequality: An Empirical Investigation. Inter-American Development Bank, October 2006. http://dx.doi.org/10.18235/0010865.

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The aim of this paper is to provide comprehensive empirical evidence on the relationship between international remittances and income inequality. In simple cross-country regressions we find a non-monotonic link between these two variables when using ordinary least squares, instrumental variables; we also test our hypothesis using dynamic panel data methods. We provide evidence in support of existing theoretical work that accounts for network effects that describe how, in the first stages of migration history, there is an inequality-increasing effect of remittances on income inequality. Then, as the opportunity cost of migrating is lowered due to these effects, remittances sent to those households have a negative impact on inequality. We also show how education and the development of the financial sector can help countries to reach the inequality-decreasing section of the curve more quickly. Our results are robust to several empirical specifications, as well as for a wide variety of inequality measures.

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Huizinga, Harry, Johannes Voget, and Wolf Wagner. International Taxation and Cross-Border Banking. Cambridge, MA: National Bureau of Economic Research, October 2012. http://dx.doi.org/10.3386/w18483.

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Edwards, Alejandra Cox, and Manuelita Ureta. International Migration, Remittances, and Schooling: Evidence from El Salvador. Cambridge, MA: National Bureau of Economic Research, June 2003. http://dx.doi.org/10.3386/w9766.

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Olmedo, Alexandra, and José Ernesto López Córdova. International Remittances and Development: Existing Evidence, Policies and Recommendations. Inter-American Development Bank, August 2006. http://dx.doi.org/10.18235/0008624.

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In this paper we survey the recent literature assessing the development impact of international migrant remittances. We begin by arguing that international migration should be fully incorporated in ongoing debates on the impact of globalization. We show that, despite methodological challenges, there is an emerging body of evidence suggesting that migrant remittances can have an important impact on development and household welfare. Remittances appear to help in poverty reduction, accumulation of human capital, investment and saving. Finally, we offer an account of existing policies and recommendations to facilitate remittance flows and to take advantage of their developmental potential.

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Akcigit, Ufuk, Salomé Baslandze, and Stefanie Stantcheva. Taxation and the International Mobility of Inventors. Cambridge, MA: National Bureau of Economic Research, March 2015. http://dx.doi.org/10.3386/w21024.

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