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Full-Text Articles in Law
History Of Mexico’S Tax Regime: A Haphazard Journey., Nicolás José Muñiz
History Of Mexico’S Tax Regime: A Haphazard Journey., Nicolás José Muñiz
University of Miami Inter-American Law Review
Mexico’s tax regime can best be described as haphazard and uncoordinated, as indirect levies were often assessed to satisfy short-term needs, irrespective of the economic capacity to pay of the local population. When compared to other members of the OECD, Mexico reports a relatively low tax-to-GDP ratio. This may be attributable to the vast presence of small to medium size companies conducting business in the informal market, the comparatively minor percentage of individuals and companies that regularly pay tax, and proliferation of tax benefits historically enjoyed by the wealthy.
This Article covers the more salient features of Mexican tax legislation …
Optimal International Taxation And Tax Competition: Overcoming The Contradictions, William B. Barker
Optimal International Taxation And Tax Competition: Overcoming The Contradictions, William B. Barker
Northwestern Journal of International Law & Business
This paper presents a theory of international taxation based on a new approach to source taxation that reflects world development and synthesizes the objectives of economic efficiency, fairness to taxpayers, and fairness to governments. Adoption of this model results in the preservation of comprehensive income taxation to capital-exporting nations and an expenditure tax base for capital-importing nations. The system would reduce much of the distortion caused by tax competition, eliminating the tax incentive for businesses to use productive assets and technologies outside the country of their development and saving the jobs of many workers.
The Impact Of State Sovereignty On Global Trade And International Taxation, By Ramon J. Jeffery, Michael P. Avramovich
The Impact Of State Sovereignty On Global Trade And International Taxation, By Ramon J. Jeffery, Michael P. Avramovich
Indiana Journal of Global Legal Studies
No abstract provided.