This applies primarily to the definition of the tax base, with fewer tax rates and fewer adjustments to the base. Commodity taxes can for example be consolidated, eliminating or streamlining special tax incentives for investment, production and trade. Taxation of consumption can be emphasized rather than taxation of production. International trade can be taxed to a greater degree than domestic transactions. Income taxes can be simplified by restructuring company taxes so that average effective rates are high for revenue purposes and marginal effective rates low for investment purposes. Personal taxes can be restructured to include all sources of income, with lower minimum rates, fewer brackets, higher exemptions, and the elimination of most existing special allowances.
The Encyclopedia of World Problems and Human Potential is a collaboration between UIA and Mankind 2000, started in 1972. It is the result of an ambitious effort to collect and present information on the problems with which humanity is confronted, as well as the challenges such problems pose to concept formation, values and development strategies. Problems included are those identified in international periodicals but especially in the documents of some 60,000 international non-profit organizations, profiled in the Yearbook of International Organizations.
The Encyclopedia includes problems which such groups choose to perceive and act upon, whether or not their existence is denied by others claiming greater expertise. Indeed such claims and counter-claims figure in many of the problem descriptions in order to reflect the often paralyzing dynamics of international debate. In the light of the interdependence demonstrated among world problems in every sector, emphasis is placed on the need for approaches which are sufficiently complex to encompass the factions, conflicts and rival worldviews that undermine collective initiative towards a promising future.
Non-profit, apolitical, independent, and non-governmental in nature, the UIA has been a pioneer in the research, monitoring and provision of information on international organizations, international associations and their global challenges since 1907.