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Vann, Richard J. - 2011

2008 was a significant year for scholars interested in the history of tax treaties. Apart from the Rust tax treaties history conference, the main event was the release of the OECD archives in September when the OECD celebrated the 50th anniversary of the OECD Model (or more accurately the...

Persistent link: https://www.econbiz.de/10014184661

Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation Around the World

Ardanaz, Martin - 2011

Personal income taxation remains relatively low in many developing countries despite recent democratic advancement and rapid economic growth; this is hard to reconcile with standard political economy models of taxation. This paper argues that the details of political institutions help to explain...

Persistent link: https://www.econbiz.de/10013117513

Employment Structure and the Rise of the Modern Tax System

Jensen, Anders - 2019

This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity. I construct a new database which covers 100 household surveys across countries at different income levels and 140 years of historical data within...

Persistent link: https://www.econbiz.de/10012893585

Taxation’s Summer Blockbuster : A Review of Michael Keen & Joel Slemrod, Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages

Bank, Steven A. - 2021

loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history …

Persistent link: https://www.econbiz.de/10013230228

Chasing Ghosts : On Writing Cultural Histories of Tax Law

Likhovski, Assaf - 2012

This article discusses the use of arguments about “culture” in two debates about the imposition, application and abolition of income tax law: A debate about the transplantation of British income taxation to British-ruled Palestine in the early twentieth century, and a debate about tax...

Persistent link: https://www.econbiz.de/10013111516

Why don't we tax the rich? : inequality, legislative malapportionment, and personal income taxation around the world

Ardanaz, Martín; Scartascini, Carlos G. - 2011

This paper argues that the details of political institutions help explain the low levels of personal income taxation. In particular, legislative malapportionment enables rich elites to exercise disproportionate political influence. Because over-represented districts tend to be dominated by...

Persistent link: https://www.econbiz.de/10010217591

Employment Structure and the Rise of the Modern Tax System

Jensen, Anders - 2019

Persistent link: https://www.econbiz.de/10012479458

Energy Security or Energy Governance? Legal and Political Aspects of Sustainable Exploration of Shale Gas in Poland

Raszewski, Sławomir; Górski, Jędrzej - 2015

exploration of unconventional (shale) gas in Poland. Shale gas developments in the United States (US) ignited a widespread policy … and law debate in Europe about the prospects of emerging fuel. In Poland, the debate has developed particularly high … has sought to organise a top-down approach to shale gas exploration in Poland with an enhanced role-playing of the …

Persistent link: https://www.econbiz.de/10014144430

The Occurrence of the Day-Of-The-Week Effects on Polish and Major World Stock Markets

Jamroz, Pawel - 2016

on four indices of the Warsaw Stock Exchange (WIG, WIG20, mWIG40 and sWIG80) and additionally five indices of major world …

Persistent link: https://www.econbiz.de/10013003167

Assessment of the credit risk of Poland based on sovereign credit default swap spreads during the Covid-19 pandemic

Czech, Maria - In: Ekonomia i prawo 20 (2021) 3, pp. 497-511

Persistent link: https://www.econbiz.de/10012876160