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The 2008 financial crisis and taxation policy

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010

crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …

Persistent link: https://www.econbiz.de/10010266095

Growth and volatility of tax revenues in Latin America

Fricke, Hans; Süssmuth, Bernd - 2011

Against the background of a notoriously high macroeconomic instability and the need to raise tax revenues to meet the demands of public spending, this paper analyzes the tradeoff between growth and volatility of tax revenues in Latin America. We use a two-step Engle-Granger-type model to...

Persistent link: https://www.econbiz.de/10010275014

To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation

Sorensen, Peter Birch - In: CESifo Forum 03 (2002) 1, pp. 31-35

Persistent link: https://www.econbiz.de/10011695684

Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation

Gérard, Marcel - In: CESifo Forum 03 (2002) 1, pp. 38-40

Persistent link: https://www.econbiz.de/10011695686

SMEs and the tax system: What is so different about them?

Jousten, Alain - In: CESifo Forum 08 (2007) 2, pp. 14-20

Persistent link: https://www.econbiz.de/10011695866

SMEs and the tax system: What is so different about them?

Jousten, Alain - In: CESifo Forum 8 (2007) 2, pp. 14-20

Persistent link: https://www.econbiz.de/10004998639

Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation

Gérard, Marcel - In: CESifo Forum 3 (2002) 1, pp. 38-40

Persistent link: https://www.econbiz.de/10004998717

To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation

Sorensen, Peter Birch - In: CESifo Forum 3 (2002) 1, pp. 31-35

Persistent link: https://www.econbiz.de/10005013120

Global Taxation and National Welfare States

Jha, Priyaranjan; Mukherjee, Rahul - 2023

, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …

Persistent link: https://www.econbiz.de/10014347020

The Internet as a Tax Haven?

Agrawal, David R. - 2021

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …

Persistent link: https://www.econbiz.de/10013240113