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Taxation and democracy : an instrumental variable approach
Gur, Nurullah - In: Applied economics letters 21 (2014) 10/12, pp. 763-766
Persistent link: https://www.econbiz.de/10010416304
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Tax and the crisis
Keen, Michael; Klemm, Alexander; Perry, Victoria - In: Fiscal studies : the journal of the Institute for … 31 (2010) 1, pp. 43-79
Persistent link: https://www.econbiz.de/10003969922
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The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 513-534
Persistent link: https://www.econbiz.de/10003393653
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Tax composition and growth : a broad cross-country perspective
Acosta-Ormaechea, Santiago; Yoo, Jiae - 2012
increasing income taxes while reducing consumption and property taxes is associated with slower growth over the …
Persistent link: https://www.econbiz.de/10009659768
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Comparative analysis of the effective income tax function : empirical evidence using LIS data
Lim, Byung In; Hyun, Jin Kwon - In: Applied economics letters 13 (2006) 2, pp. 117-121
Persistent link: https://www.econbiz.de/10003293692
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Globalisation : the implications for tax policies
Owens, Jeffrey - In: Fiscal studies : the journal of the Institute for … 14 (1993) 3, pp. 21-44
Persistent link: https://www.econbiz.de/10001146750
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What drives entrepreneurs underground? : the role of tax morale
Berdiev, Aziz N.; Saunoris, James W. - In: Applied economics letters 26 (2019) 10, pp. 818-822
Persistent link: https://www.econbiz.de/10012204394
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Symposium : tax equity around the world : introduction
Banks, James; Brockmeyer, Anne - In: Fiscal studies : the journal of the Institute for … 44 (2023) 3, pp. 225-227
Persistent link: https://www.econbiz.de/10014374987
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Globalisation, taxation and inequality
Zucman, Gabriel - In: Fiscal studies : the journal of the Institute for … 44 (2023) 3, pp. 229-235
Persistent link: https://www.econbiz.de/10014375094
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International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Keen, Michael - 2023
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger than previous consensus values (attributed to a...
Persistent link: https://www.econbiz.de/10015059218