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Welfare policy and the distribution of hours of work

Ngai, Liwa Rachel; Pissaridēs, Christophoros A. - 2009

Persistent link: https://www.econbiz.de/10003913964

What will the OECD BEPS indicators indicate?

Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021

As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...

Persistent link: https://www.econbiz.de/10012421954

Quantifying the OECD BEPS indicators : an update to BEPS Action 11

Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021

In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...

Persistent link: https://www.econbiz.de/10012431825

Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union

Goodspeed, Timothy J. - 1999

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Persistent link: https://www.econbiz.de/10013428264

The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model

Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024

This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...

Persistent link: https://www.econbiz.de/10014518661

Nash equilibria in models of fiscal competition with unemployment

Tamai, Toshiki; Kikuchi, Yuya - 2020

Persistent link: https://www.econbiz.de/10012488081

Taxation and unemployment : an applied general equilibrium approach for Germany

Böhringer, Christoph - 2002

Persistent link: https://www.econbiz.de/10013428481

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

Persistent link: https://www.econbiz.de/10013281463

Employment outcomes in the welfare state

Ngai, Liwa Rachel (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003649903

Can family-support policies help explain differences in working hours across countries?

Sila, Urban - 2009

people with children and people without children. Childcare subsidies should increase working hours in the economy and these … effects should differ between people with children and people without children. Public support to families is also expected to … working hours are weak and insignificant. In regressions with time spent caring for children as a dependent variable, the …

Persistent link: https://www.econbiz.de/10003894448