Narrow search
Showing 1 - 10 of 672
Cover Image
Tax competition strategies in corporate income tax - The case of EU countries
Guziejewska, Beata; Grabowski, Wojciech; Bryndziak, Szymon - In: Business and Economic Horizons (BEH) 10 (2014) 4, pp. 253-271
The process of globalization, which is ongoing in a variety of dimensions, the ever-increasing mobility of capital and production factors as well as the fiscal problems in many European countries make the debate over tax competition still relevant today. The article discusses the problem of tax...
Persistent link: https://www.econbiz.de/10011166595
Cover Image
Globalization and the SMEs: Prospects for the 1990s
Braunerhjelm, Pontus - Institutet för Näringslivsforskning (IFN) - 1992
No abstract.
Persistent link: https://www.econbiz.de/10010818536
Cover Image
Chinese Companies in Switzerland
Kessler, Esther; Prandini, Markus; Wu, Juan - In: Central European Business Review 2014 (2014) 3, pp. 23-30
In recent years, some of China’s leading firms have made headlines with their European expansion, by either opening new facilities or by acquiring or merging with significant enterprises in Europe. The goal of this paper is to contribute to the existing literature by examining Chinese...
Persistent link: https://www.econbiz.de/10011195429
Cover Image
Vietnam; Selected Issues and Statistical Appendix
International Monetary Fund (IMF); International … - 2002
This Selected Issues paper and Statistical Appendix reviews the factors behind developments in government revenue in Vietnam during 1996–2000. This period encompasses Vietnam’s continued transition to a market-based economy, the Asian financial crisis in 1997, and, toward the end,...
Persistent link: https://www.econbiz.de/10005825100
Cover Image
A Primeron Mineral Taxation
Baunsgaard, Thomas - International Monetary Fund (IMF) - 2001
The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a...
Persistent link: https://www.econbiz.de/10005826065
Cover Image
United States; 2003 Article IV Consultation-Staff Report; Staff Supplement; and Public Information Notice on the Executive Board Discussion
International Monetary Fund (IMF); International … - 2003
Despite repeated shocks, the United States economy has provided valuable support for global growth. Executive Directors commended this development, and stressed the need to tighten fiscal and monetary policies. They welcomed the assessment of the fiscal transparency Reports on Observance of...
Persistent link: https://www.econbiz.de/10005591366
Cover Image
The Impact of Labor Market Reforms on Capital Flows, Wages and Unemployment
Beissinger, Thomas - Institute for the Study of Labor (IZA) - 2001
The paper contributes to the globalization debate by scrutinizing the international spillover effects which are provoked if a single country reduces the generosity of the unemployment compensation system or weakens labor union power. For this purpose a two-country model with imperfect...
Persistent link: https://www.econbiz.de/10005566676
Cover Image
Public Debt and the Macroeconomic Stability of Japan
Kameda, Keigo; Nakata, Masao - East Asian Bureau of Economic Research (EABER) - 2005
Recently, the outstanding debt of the Japanese government amounts to 695 trillion yen, which implies 139.5% of GDP. In this paper, we constructed three IS-LM type dynamic models and estimate the eigenvalues of their differential systems. Then we confirm whether or not the huge amount of public...
Persistent link: https://www.econbiz.de/10009365496
Cover Image
Viewing tax policy through party-colored glasses: What German politicians believe
Janeba, Eckhard; Heinemann, Friedrich - Volkswirtschaftliche Fakultät, … - 2011
capital taxation in open economies are, even though our survey falls in a period of extensive debate about and actual adoption …
Persistent link: https://www.econbiz.de/10009278268
Cover Image
How to Reform the Belgian Tax System to Enhance Economic Growth
Høj, Jens - Economics Department, Organisation de Coopération et … - 2009
source in Belgium. The Belgian differential taxation of saving vehicles distorts investment decisions, hampering the … effects on workers’ labour market decisions. Recognising the latter, the authorities have aimed at reducing taxation on labour … source de recettes fiscales. La taxation différenciée des instruments l’épargne fausse les décisions d …
Persistent link: https://www.econbiz.de/10008498032