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The paper focuses on selective investment incentives, which are aimed primarily to attract foreign direct investment, in the context of the new EU Member States, namely the Czech Republic, Hungary, Poland and Slovakia. We discuss the issue within three closely related dimensions. We point to a...
Persistent link: https://www.econbiz.de/10005036621
Persistent link: https://www.econbiz.de/10010242416
The article deals with the phenomenon of globalization and in particular its influence on production chains of multinational firms. The on-going process of globalization has set off new trends and possibilities of production (e.g. outsourcing) which resulted in changes of firms´ behaviour. This...
Persistent link: https://www.econbiz.de/10005049540
The existence of multinational corporations is not self-evident. These corporations have costs linked with business in foreign countries compared to their domestic competitors. Therefore, in the long term, they must have particular advantages over domestic firms. These advantages are external to...
Persistent link: https://www.econbiz.de/10008642621
, taxation of labour, active labour market policies, the system of unemployment benefits. On the basis of these institutional …
Persistent link: https://www.econbiz.de/10008752935
The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC …, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on … taxation on sectors NACE in the Czech Republic, particularly on prices of production. I have created the simple short …
Persistent link: https://www.econbiz.de/10005258237
V úzce propojených ekonomikách Evropské unie a pøidružených zemí musí každá zemì odpovídat na situaci a zmìny v daòové politice svých sousedù. Matematický model monopolního investora a dvou asymetrických zemí v prostøedí transakèních nákladù popsaný v tomto èlánku...
Persistent link: https://www.econbiz.de/10008495733
The closely interconnected economies of the European Union and associated countries have to be responsive to changes in each other’s tax policy. A mathematical model based on Haufler & Wooton (1999) assumes a monopolistic firm that considers a fixed capital investment in one of two asymmetric...
Persistent link: https://www.econbiz.de/10008495738
The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is...
Persistent link: https://www.econbiz.de/10005049544
identified, which alter the structure of tax asymmetries. This paper uses an option-based model of direct taxation to examine a …
Persistent link: https://www.econbiz.de/10008754958