And fourthly, it is important to expand the tax base.

Most economists favor finding ways to broaden the tax base for example, by eliminating special deductions and privileges in order to keep marginal tax rates low. Broadening the income tax base is a central element of the highly regarded Simpson Bowles proposals for tax reform in the United States.

And we want to shift the systems that open the doors for people who were formerly tax burdens to become part of the tax base.

In addition, private sector firms provide most of the tax base needed to fund public services.

Reducing the tax rate for companies substantially, while eliminating targeted business tax preferences and broadening the corporate tax base, would increase both investment and workers wages. Allowing multinational companies to repatriate overseas profits without paying additional US tax would also bolster investment and job creation at home.

provide an important knowledge base for advice and legal aid centres for refugees in many countries.

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.

But how should additional revenues be raised from top taxpayers to achieve these two goals? Most economists believe that increasing revenues by reforming the tax code and broadening the tax base is probably better for the economy s long term growth than raising income tax rates.

For these reasons, Obama is championing a revenue neutral reform that would leave corporate tax revenues unchanged, with the proposed rate cut financed by limiting deductions, credits, and loopholes, which would broaden the tax base.

In the legal profession, there are 21 women judges, 3 barristers, 5 notaries, 1 provincial bailiff and 1 tax expert in charge of a tax collection office.

Italy, like Greece, has been trying to broaden its tax base. Aerial surveys now detect garden swimming pools tax assessors investigate yachts moored in harbors and no transactions above 1,000 ( 1,268) may be made in cash.

The Direction Générale des Impôts (DGI), the tax authority, has continued to try to widen the scope of the tax collection base through various schemes in Government controlled areas in an effort to increase State revenues.

In many countries, there is considerable scope for domestic resource mobilization. Broadening the tax base, improving tax administration, and closing gaps in the value added tax could make a significant difference in lower income countries, where tax revenues account for only about 10 14 of GDP, compared to 20 30 of GDP in high income countries.

This entails abandoning the prevailing dogma that taxes should only be increased when absolutely necessary. This stance assumes that lower tax rates raise the tax GDP ratio by ensuring better compliance with tax laws, and favors indirect taxation (such as value added taxes) in order to broaden the tax base to include those with modest incomes.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base. Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

And, while raising so much revenue with so low a tax rate sounds grand, the declining volume of trades would shrink the tax base precipitously. As a result, the ultimate revenue gains are likely to prove disappointing, as Sweden discovered when it attempted to tax financial transactions two decades ago.

Finally, Abe s growth strategy demands a corporate tax reduction a powerful tool for increasing the tax base in a world in which countries are competing to attract multinational companies. Indeed, lower taxes are vital to increase foreign and domestic investment in Japan.

However, the Territory still faces problems associated with a shrinking tax base, an ageing population and the exodus of skilled individuals leaving in pursuit of higher wages offshore.

Thaksin s supposedly legal tax planning, which allowed him to pay zero capital gains tax on the billion dollar sale of his flagship telecom company, Shin Corporation, in 2006, offended the rising urban professional classes.

Reducing the tax preferences for non corporate business entities (such as partnerships) that pass their income through to their owners individual returns would also broaden the tax base subject to the corporate income tax. Pass through companies now account for more than 80 of net business income (by far the highest share in the developed countries).

According to OECD tax policy, recognition of a wider source principle in the case of developing countries, is regarded as espousing economic aid for less developed capital importing countries rather than a form of equitable distribution of the income tax base (Messere and Owens, 1988).

In sum, the EU federal corporate tax should be thought of as a benefit tax, based on a broad measure of activity, applied at a moderate rate, and unrelated to current returns nor should it be deductible from other taxes. Among the various options under consideration, the value added tax base perhaps averaged over a number of years looks best, since the accounting and tax assessment infrastructures already exist.

Likewise, while limiting the deductibility of net interest for corporations, as many other developed countries have done, would broaden the tax base and discourage excessive reliance on debt financing, it would increase the tax burden on major investments in physical capital, which are often debt financed.

The best response would be to enact strong controls on budgets, together with structural reforms to promote growth. In the US, which has the most progressive income tax among the major economies, federal tax reforms that would lower the rates and broaden the base are being discussed.

The only purpose of registration should be to establish an incorporated legal entity for the purpose of enjoying financial or tax benefits.

Although progress has been slower than required, over the past 10 years the country has succeeded in increasing its tax base and social spending on the implementation of the peace agreements.

The Government has established a special legal and institutional framework for the emergence and development of the maquiladora industry, which enjoys special tax treatment.

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A tax is a quasi equity claim of the government on its citizens financial expectations. Gaining the consent of the majority of citizens to raise taxes can be a tall order politically, and has become more difficult as capital mobility has narrowed the tax base and triggered a race to the bottom on rates.

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California still has great strengths in technology, entertainment, and agriculture. But citizens and politicians alike must agree to target services far more carefully reform the tax system with lower rates on a broader base of economic activity and people (almost half pay no state income tax) and modernize inefficient state programs to spend less and produce far better outcomes.

Lagging states spend considerably less than leading states on social services, including education and health care. Poor regions have a low base of economic activity to tax, which prevents them from investing in human and physical capital.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

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Capital tax differences among countries would induce capital to flow from the high tax to the low tax economies.

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Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.

Indeed, the International Monetary Fund recently reported that developing countries lose three times more of their corporate tax revenue to BEPS activities than their developed counterparts. According to the United Nations Conference on Trade and Development, such activities by multinationals which represent one third of the potential corporate tax base in developing countries result in annual losses of 100 billion.

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