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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

2020 global stocktaking of national accounts statistics : availability for policy and surveillance

Silungwe, Anthony; Baer, Andrew L.; Guerreiro, Vanda - 2022

of national accounts benchmarks, availability annual and quarterly GDP estimates, vintage of the System of National … Accounts (SNA), index formula used for calculating annual constant price (volume) estimates, availability of GDP by different … approaches, timeliness of disseminating and annual and quarterly GDP estimates, availability institutional sector accounts, and …

Persistent link: https://www.econbiz.de/10013170270

Tax capacity and growth : is there a tipping point?

Gaspar, Vítor; Jaramillo, Laura; Wingender, Philippe - 2016

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 12 3/4 percent of GDP. For the contemporary dataset we find that a country just above the threshold …

Persistent link: https://www.econbiz.de/10011716284

Corruption, taxes and compliance

Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, … - 2017

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/10011763707

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

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 1996

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/10014395933

Gender Bias in Tax Systems

Stotsky, Janet Gale - 1996

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent...

Persistent link: https://www.econbiz.de/10014398033

Macroeconomic and financial policies for climate change mitigation : a review of the literature

Krogstrup, Signe; Oman, William - 2019

Climate change is one of the greatest challenges of this century. Mitigation requires a large-scale transition to a low-carbon economy. This paper provides an overview of the rapidly growing literature on the role of macroeconomic and financial policy tools in enabling this transition. The...

Persistent link: https://www.econbiz.de/10012103638

Optimal control of a global model of climate change with adaptation and mitigation

Atolia, Manoj; Loungani, Prakash; Maurer, Helmut; … - 2018

The Integrated Assessment Model (IAM) has extensively treated the adverse effects of climate change and the appropriate mitigation policy. We extend such a model to include optimal policies for mitigation, adaptation and infrastructure investment studying the dynamics of the transition to a low...

Persistent link: https://www.econbiz.de/10011978566