خرید و دانلود نسخه کامل کتاب DOUBLE TAXATION: Root Causes of Social and Economic Issues in the U.S. and Europe (Economic Self-Destruction Series)

This book focuses on the issue of “Dual Taxation” in the US and Europe, referring to enterprises bearing both statutory tax burdens and being forced to take on government public responsibilities such as social security, DEI (Diversity, Equity, and Inclusion), environmental protection, and poverty alleviation. It traces its historical evolution: clear division of powers and responsibilities before the 1970s, initial boundary crossing from the 1970s to 2010, and multi-dimensional outbreak after 2010, forming a vicious circle of “responsibility shifting → restricted autonomy → declining vitality → shrinking tax base”.Empirical evidence shows that enterprises in high boundary-crossing regions face soaring costs and stagnant innovation, exacerbating industrial imbalance and fiscal predicament; while low boundary-crossing models such as Texas and Ireland have activated corporate vitality through responsibility repositioning, achieving tax base expansion.The book proposes solutions: reconstructing the government-enterprise relationship based on the principle of “each performing their respective duties”, consolidating the domestic foundation through tax system reform, task withdrawal, and supervision optimization, avoiding cross-border double intervention by relying on international coordination, and supplementing with a corporate rights and interests protection mechanism, providing theoretical and practical support for the restructuring of government-enterprise relations in the US and Europe.Here are new thoughts and perspectives on America’s future, and we look forward to your discussions and feedback.