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Locational competition: A neglected paradigm in the international division of labour
Siebert, Horst - 2005
institutional equilibrium in the world economy can be expected or whether many national equilibriums can coexist. …
Persistent link: https://www.econbiz.de/10010273170
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Jurisdictions with lowest effective tax rates in the post-BEPS landscape : CbCR evidence and implications
Procházka, Petr - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 33-52
add more variables to the model: such as profitability, labour productivity, and other controlling variables. Conclusion …
Persistent link: https://www.econbiz.de/10012295798
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Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2019
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
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Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2020
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
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The taxing deed of globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - 2016 - This draft: April 2016
We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and … increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from …-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of …
Persistent link: https://www.econbiz.de/10011484335
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Assessing the value of future accessions to the WTO Agreement on Gouvenement Procurement (GPA): Some new data sources, provisional estimates, and an evaluative framework for indivi...
Anderson, Robert D.; Pelletier, Philippe; Osei-Lah, Kodjo; … - 2011
The WTO Agreement on Government Procurement (GPA) is a plurilateral Agreement, meaning that it comprises only a subset of the full Membership of the WTO. Currently, a number of WTO Members that are not Parties to the Agreement either are actively seeking accession to it, have commitments to...
Persistent link: https://www.econbiz.de/10010326758
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Competition policy and poverty reduction: A holistic approach
Anderson, Robert D.; Müller, Anna Caroline - 2013
This paper examines the role of competition law and policy as tools for poverty reduction and development. The authors put forward five related principles, building upon the important work on related issues that has been done by the OECD, the International Competition Network (ICN), UNCTAD and...
Persistent link: https://www.econbiz.de/10010326814
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Changing fortunes: Long-termism - G-Zero, artificial intelligence and debt
Poloz, Stephen S. - 2019
This paper looks at the implications for monetary policy of the widespread adoption of artificial intelligence and machine learning, which is sometimes called the "fourth industrial revolution". The paper reviews experiences from the previous three industrial revolutions, developing a template...
Persistent link: https://www.econbiz.de/10012388832
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Assessing the value of future accessions to the WTO Agreement on Gouvenement Procurement (GPA) : some new data sources, provisional estimates, and an evaluative framework for indiv...
Anderson, Robert D.; Pelletier, Philippe; Osei-Lah, Kodjo; … - 2011 - Manuscript date: 6 October 2011
The WTO Agreement on Government Procurement (GPA) is a plurilateral Agreement, meaning that it comprises only a subset of the full Membership of the WTO. Currently, a number of WTO Members that are not Parties to the Agreement either are actively seeking accession to it, have commitments to...
Persistent link: https://www.econbiz.de/10009311685
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Competition policy and poverty reduction : a holistic approach
Anderson, Robert D.; Müller, Anna Caroline - 2013 - Manuscript date: 20 February 2012
This paper examines the role of competition law and policy as tools for poverty reduction and development. The authors put forward five related principles, building upon the important work on related issues that has been done by the OECD, the International Competition Network (ICN), UNCTAD and...
Persistent link: https://www.econbiz.de/10009708087