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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

Intergovernmental agreements and the implementation of FATCA in Europe

Parada, Leopoldo - In: World tax journal : WTJ 7 (2015) 2, pp. 201-240

Persistent link: https://www.econbiz.de/10011327180

Intra-group debt at the crossroads : stand-alone versus worldwide approach

Burnett, Chloe - In: World tax journal : WTJ 6 (2014) 1, pp. 40-76

Persistent link: https://www.econbiz.de/10010338677

Legitimacy in international tax law-making : can the OECD remain the guardian of open tax norms?

Brosens, Linda; Bossuyt, Jasper - In: World tax journal : WTJ 12 (2020) 2, pp. 313-376

Persistent link: https://www.econbiz.de/10012617893

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

Taxation Systems in the EU : The Role of Economic Integration and Global Financial Crisis

Erol, Kazim Okan - 2021

consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …

Persistent link: https://www.econbiz.de/10013314956

Economic Integration and Redistributive Taxation : A Simple Model with Ambiguous Results

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2021

The rise in foreign direct investment and the increasing activity of multinational firms expose national corporate tax bases to cross-country profit shifting, but also lead to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple...

Persistent link: https://www.econbiz.de/10013317321

Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality

Spengel, Christoph; Heckemeyer, J. H.; Nicolay, Katharina; … - In: World tax journal : WTJ 10 (2018) 2, pp. 165-191

Persistent link: https://www.econbiz.de/10012101988

Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world

Turina, Alessandro - In: World tax journal : WTJ 10 (2018) 2, pp. 295-348

Persistent link: https://www.econbiz.de/10012102012

For the good of the game? : a comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events

Thiede, Jeske; Trencsik, Stefan - In: World tax journal : WTJ 9 (2017) 4, pp. 599-644

Persistent link: https://www.econbiz.de/10011862460