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~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
~isPartOf:"IMF Working Papers"
~isPartOf:"World Bank Policy Research Working Paper"
~source:"econis"
~subject:"Gemeindesteuer"
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Fiscal studies : the journal of the Institute for Fiscal Studies
IMF Working Papers
World Bank Policy Research Working Paper
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1
The Heterogeneous Growth Effects of the Business Environment : Firm-Level Evidence for a Global Sample of Cities
Reyes, Jose Daniel
-
2017
Using firm-level data covering 709 cities in 128 countries, this paper examines the role of a comprehensive list of business environment variables at the subnational level in explaining firm employment and productivity growth. The analysis finds basic protection, access to finance and...
Persistent link: https://www.econbiz.de/10012951517
Saved in:
2
Populist Fiscal Policy
Khemani, Stuti
-
2016
- and obtains the opposite prediction. According to this model, public spending and
taxes
are lower under coalition …
Persistent link: https://www.econbiz.de/10012747135
Saved in:
3
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
Saved in:
4
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
Saved in:
5
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
Saved in:
6
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
Saved in:
7
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
Saved in:
8
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
Saved in:
9
Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies
Leigh Pemberton, Jonathan
-
2019
This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax jurisdictions. The paper highlights the benefits and...
Persistent link: https://www.econbiz.de/10012889906
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10
Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications
Bachas, Pierre Jean
-
2018
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on...
Persistent link: https://www.econbiz.de/10012925150
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