John Vella – författare

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit—and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers—the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law—including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation—to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit—and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyers—the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law—including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation—to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit—and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyers—the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law—including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation—to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

"Aristotle: A Guide for the Perplexed" offers a clear and thorough account of the work and thought of this key thinker, providing an outline of his central ideas and the ways in which they have influenced the history of western philosophy.For more than a millennium, Aristotle was regarded as the foremost authority in the western world in nearly every subject. His corpus spans a daunting array of subjects and he made significant contributions to every known field of inquiry in the ancient world. Every student of philosophy will encounter his work and ideas in any number of areas of philosophy.In "Aristotle: A Guide for the Perplexed", John Vella explores the historical, philosophical and political context in which Aristotle's theories evolved. The book offers a clear and thorough account of the work and thought of this key thinker, providing an outline of his central ideas and the ways in which they have influenced the history of western philosophy. Thematically structured, the book considers all Aristotle's key works and is geared towards the specific requirements of students who need to reach a sound understanding of his theories and ideas.The book serves as an ideal companion to study of this most influential and challenging of thinkers."Continuum's Guides for the Perplexed" are clear, concise and accessible introductions to thinkers, writers and subjects that students and readers can find especially challenging - or indeed downright bewildering. Concentrating specifically on what it is that makes the subject difficult to grasp, these books explain and explore key themes and ideas, guiding the reader towards a thorough understanding of demanding material.

For more than a millennium, Aristotle was regarded as the foremost authority in the western world in nearly every subject. His corpus spans a daunting array of subjects and he made significant contributions to every known field of inquiry in the ancient world. In Aristotle: A Guide for the Perplexed, John Vella explores the historical, philosophical and political context in which aristotle's theories evolved. The book offers a clear and thorough account of the work and thought of this key thinker, providing an outline of his central ideas and the ways in which they have influenced the history of western philosophy. Thematically structured, the book considers all Aristotle's key works and is geared towards the specific requirements of students who need to reach a sound understanding of his theories and ideas.