Similar Search Results

Cost and Revenue Overruns of the Olympic Games 2000-2018

Preuß, Holger; Andreff, Wladimir; Weitzmann, Maike - 2019

In this open access book the cost and revenue overruns of Olympic Games from Sydney 2000 to PyeongChang 2018 from eight years before the Games to Games-time are investigated to provide a base for future host cities. The authors evaluated the development of expenditure and revenues of the...

Persistent link: https://www.econbiz.de/10012396987

Vermeidung des Earnings Management der Umsatzerlöse : Eine ökonomische Analyse der internationalen Rechnungslegungsnormen

Herold, Christian (contributor) - 2006

Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...

Persistent link: https://www.econbiz.de/10013516559

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 2006

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition

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 … are similar at about 12¾ percent of GDP. For the contemporary dataset we find that a country just above the threshold will …

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

Von der Aufruhrsteuer bis zum Zehnten : Fiskalische Raffinessen aus 5000 Jahren

Sahm, Reiner - 2018 - 2. Aufl. 2018

Dieses kleine Buch liefert historisch belegte Fakten ungewöhnlicher Maßnahmen und raffinierter Ideen aus der langen Leidensgeschichte der Steuern und Abgaben, die Schlaglichter auch auf heutige Eigenwilligkeiten und empfundene Absurditäten der Steuergesetzgebung werfen. Die kurzen, leicht...

Persistent link: https://www.econbiz.de/10014019320

Fiscal Rules at a Glance : Country Details from a New Dataset

Budina, Nina T. - 2012

This paper provides country-specific information on fiscal rules in use in 81 countries from 1985 to end-September 2012. It serves as background material and update of the July 2012 Working Paper Fiscal Rules in Response to the Crisis-Toward the 'Next Generation' Rules: A New Dataset and is also...

Persistent link: https://www.econbiz.de/10013096272

Fiscal Rules in Response to the Crisis-Toward the 'Next-Generation' Rules : A New Dataset

Schaechter, Andrea - 2012

Strengthening fiscal frameworks, in particular fiscal rules, has emerged as a key response to the fiscal legacy of the crisis. This paper takes stock of fiscal rules in use around the world, compiles a dataset - covering national and supranational fiscal rules, in 81 countries from 1985 to...

Persistent link: https://www.econbiz.de/10013098621

Policy Analysis and Forecasting in the World Economy : A Panel Unobserved Components Approach

Vitek, Francis - 2012

This paper develops a structural macroeconometric model of the world economy, disaggregated into thirty five national economies. This panel unobserved components model features a monetary transmission mechanism, a fiscal transmission mechanism, and extensive macrofinancial linkages, both within...

Persistent link: https://www.econbiz.de/10013102206

Shining a Light on the Mysteries of State : The Origins of Fiscal Transparency in Western Europe

Irwin, Timothy C - 2013

The extent of fiscal transparency in Western Europe has varied over the centuries. Although ancient Greek, Roman, and medieval governments were sometimes open about their finances, the absolute monarchies of the 1600s and 1700s shrouded them in mystery. Factorsthat have encouraged transparency...

Persistent link: https://www.econbiz.de/10013072600