Showing 1 - 10 of 5,034
The book is an edited volume of different perspectives on the South Asian region and captures the political, social and economic challenges facing the region following the financial crisis and the region's responses to these challenges.
Persistent link: https://www.econbiz.de/10010728945
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside
Persistent link: https://www.econbiz.de/10011387732
The recent crisis has revealed large differences in external competitiveness between euro area member countries. Since nominal exchange rate devaluation is not an option for members of a currency area, governments in troubled member countries have been considering so-called fiscal devaluation,...
Persistent link: https://www.econbiz.de/10010231022
This paper investigates the relationship between economic growth in Poland and four types of taxes and human capital investment. We primarily rely on an exogenous growth model that merges the Mankiw-Romer-Weil model, augmented with learning-by-doing and spillover-effects, with selected elements...
Persistent link: https://www.econbiz.de/10010414741
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the...
Persistent link: https://www.econbiz.de/10012443965
The recent crisis has revealed large differences in external competitiveness between euro area member countries. Since nominal exchange rate devaluation is not an option for members of a currency area, governments in troubled member countries have been considering so-called fiscal devaluation,...
Persistent link: https://www.econbiz.de/10011276941
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the...
Persistent link: https://www.econbiz.de/10005045741
Persistent link: https://www.econbiz.de/10011414813
Persistent link: https://www.econbiz.de/10013440213
Persistent link: https://www.econbiz.de/10010228036