Shipping taxation: perspectives and impact on flag choice

Marlow, Peter Bernard and Mitroussi, Kiriaki 2011. Shipping taxation: perspectives and impact on flag choice. International Journal of Shipping and Transport Logistics 3 (4) , pp. 349-364. 10.1504/IJSTL.2011.041132

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Abstract

The tax treatment of the shipping industry over the last 30 years exhibits alternative forms of corporate taxation systems implemented by various governments. A consensus view of the way in which shipping should be treated for tax purposes has resulted in the widely adopted form of the tonnage tax. The aim of the paper is to examine the success or otherwise of such shipping fiscal policies in respect of widely accepted perspectives and set objectives. The focus of the study is on the UK registry, investigating the impact of the introduction of the UK tonnage tax. Noteworthy results emerge along with the understanding that, in the long run, the tonnage tax seems to be connected more with the 'flagging out' of foreign owned tonnage than with the 'flagging in' of nationally owned vessels. The findings can be considered to have broader implications for the competitiveness of national ship registries and for policy making.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HJ Public Finance J Political Science > J General legislative and executive papers J Political Science > JN Political institutions (Europe) > JN101 Great Britain K Law > K Law (General)
Uncontrolled Keywords:	Shipping taxation ; Tonnage tax ; Flag choice ; UK registry ; United Kingdom ; Shipping fiscal policies ; National ship registries ; policy making
Publisher:	Inderscience Publishers
ISSN:	1756-6517
Last Modified:	04 Jun 2017 03:21
URI:	https://orca.cardiff.ac.uk/id/eprint/20069

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