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Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 2006

the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …

Persistent link: https://www.econbiz.de/10012781971

Corruption, Taxes and Compliance

Baum, Anja - 2018

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...

Persistent link: https://www.econbiz.de/10012929954

Tax Capacity and Growth : Is There a Tipping Point?

Gaspar, Vitor - 2017

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary...

Persistent link: https://www.econbiz.de/10012965069

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

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

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

The proposed Council Tax

Hills, John R. - In: Fiscal studies : the journal of the Institute for … 12 (1991) 4, pp. 1-21

Persistent link: https://www.econbiz.de/10001115628

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

The impact on households of the 1993 budget and the Council Tax

Giles, Christopher - In: Fiscal studies : the journal of the Institute for … 14 (1993) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10001146754

Tax Composition and Growth : A Broad Cross-Country Perspective

Acosta Ormaechea, Santiago LE - 2012

increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also … find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative … association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive …

Persistent link: https://www.econbiz.de/10013097287