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  • English  (3)
  • 1995-1999  (3)
  • Organisation for Economic Co-operation and Development
  • Taxation
  • United States
  • 1
    ISBN: 9789264173989
    Language: English
    Pages: Online-Ressource (356 p.) , ill.
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Parallelausg. Examens de l'OCDE de la réforme de la réglementation ; La réforme de la réglementation aux États-Unis 1999
    Parallel Title: Parallelausg. Examens de l'OCDE de la réforme de la réglementation : La réforme de la réglementation aux États-Unis 1999
    Keywords: Governance ; United States
    Abstract: The United States has been a world leader in regulatory reform for a quarter century. Contrary to popular belief, the United States is not less regulated than other countries, but differently regulated due to the pro-competition policy stance of federal regulatory regimes, and the openness and contestability of regulatory processes. Far-reaching economic deregulation combined with efforts to improve the quality of social regulation have supported the construction of one of the most innovative, flexible and open economies in the OECD, while maintaining health, safety and environmental standards at relatively high levels. However, significant regulatory problems still exist. Improving the performance and cost-effectiveness of expensive social regulations and government formalities is a key challenge for regulatory quality. In a word, the challenge of regulatory reform in the United States is not how much regulation, but how good. The United States is one of the first OECD countries to request a broad review by the OECD of its national regulatory practices and domestic regulatory reforms. This report -- the result of intensive assessment by the OECD and review by its Member countries -- is unique in that it presents an integrated assessment of regulatory reform in framework areas such as the macroeconomic context, the quality of the public sector, competition policy and enforcement, and integration of market openness principles in regulatory processes, and in sectors such as electricity and telecommunications. The policy recommendations present a balanced plan of action for both short and longer-term based on best international regulatory practices.
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  • 2
    ISBN: 9789264162495
    Language: English
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. La fiscalité relative à la mondialisation des opérations financières sur les instruments financiers
    Keywords: Finance and Investment ; Taxation
    Abstract: Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to sell such global financial products 24 hours a day. This phenomenon of global trading challenges tax payers and tax administrations to come up with a fair way of allocating and taxing the profits in each country where global trading is carried on. This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems. Although the paper discusses a specific industry sector, many of the issues raised, for example the high level of global integration of functions and intensive co-operation between different geographic locations, are becoming more common in other industries with the spread of globalisation and the communications revolution.
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  • 3
    ISBN: 9789264163461
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: Development Co-operation Reviews no.28
    Parallel Title: Parallelausg. Examens en matière de coopération pour le développement ; États-Unis 1998
    Parallel Title: Parallelausg. Examens en matière de coopération pour le développement : États-Unis 1998
    Keywords: Development ; United States
    Abstract: The OECD Development Assistance Committee's 1998 review of the US development aid policies and programmes. It finds that after a period of declining support, the United States has in recent years worked to strengthen both political and public confidence in its foreign assistance programmes. USAID's new Strategic Plan, issued in September 1997, aims at clear results through its support of developing and transitional countries' efforts to achieve sustained economic and social progress and to share more fully in resolving global problems. An ambitious effort has been made to link the reform of aid management to clearer goals and stronger partnerships. Nevertheless, the volume of resources devoted by the United States to official development assistance has continued its downward trend. Measured as a percentage of GNP, the United States now provides the lowest amount, by far, of any Member of the OECD Development Assistance Committee (DAC). At its triennial review of the United States' aid policies and programmes on 6 April 1998, the DAC welcomed the measures that have been taken and looked forward to the full impact of the reforms and initiatives that have been launched. After serious international concern over recent years about diminishing funding and staffing in the United States programme, there are welcome first indications of strengthening budgets for aid to developing countries, confirmed by President Clinton's recent commitment to seek to increase the budget for African aid to its historically high levels. It is important that the United States pursue pro-development policies on a broad range of issues. Thus, the review gives special attention to the work of USAID in the areas of democracy, participation, governance, dealing with conflict and disasters, as well as the Transition Initiative, set up to help the United States respond to the needs falling between relief and development. Trade policy is also highlighted, as are the United States' multilateral contributions, and its role in promoting gender equality.
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