International angelegte Steuervermeidungsstrategien von Unternehmen sind in der Vergangenheit in den Fokus der öffentlichen Wahrnehmung gerückt. Offshore-Strukturen wurden u. a. durch multinationale Unternehmen zur Gewinnverlagerung und -verkürzung genutzt. Die OECD hat als Antwort darauf...

Evaluation for Covid-19 Outbreak Public Policies in The World within The Scope of Global Public Goods (GPGs) -- Global Outbreaks from a Historical Perspective and Fiscal Policy: An Analysis for Covid-19 Outbreak -- Increasing Public Expenditures due to Covid-19 Pandemic Crisis: An Assessment...

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...

Coal - Poland's “black gold” (yesterday) or problem (today) -- Property taxation in Poland – main legal problems -- Taxation of assets used for extraction of energy resources -- Taxation of specific asset used for the transportation and storage of energy resources -- Taxation of onshore...

1. Property Taxation, Instruments, Models, Administration, and Potential Effects -- 2. Failure and Promise of Property Taxation in Senegal -- 3. Challenges of Property Taxation in Tanzania -- 4. Financing Sustainable Local Spending and Infrastructure in China -- 5. Mexico: Failure of the...

Chapter 1. Introduction -- Chapter 2. Trends in Growth since the GFC -- Chapter 3. Credit, Employment and the Current Account -- Chapter 4. Capital Formation and Foreign Investment -- Chapter 5. Inflation and Monetary Developments -- Chapter 6. Policy and Analyses Chapter -- 7. Reflexive, not...

This book examines the politics of taxation in Ireland between the seventeenth and twenty-first centuries. Combining political, economic, and policy history, it contributes to a growing interdisciplinary literature on public finance, while also providing context for the ongoing debate on...

This book analyzes the various problems of growth, trade and public policy from the perspective of applied economics, based on research in areas such as public policies, trade and regulation, and development economics. Part 1 investigates the broad problems of growth and regional economy,...

This book is the fifteenth volume in the renowned International Papers in Political Economy (IPPE) series which explores the latest developments in political economy. Containing contributions by experts in the field, this book focuses on topics that address the ongoing debate of inequalities in...