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Do Globalization Indices for 141 Countries Converge Over Time?
Chang, Yu Sang; Kim, Hann Earl; Jo, Sung Jun - 2019
Countries through the world have experienced increased globalization over the last several decades facilitated by …. However, a globalization gap exists dividing those countries with greater globalization from those countries with less … globalization. Therefore, the two major questions of this research are: first, whether countries with low level of globalization in …
Persistent link: https://www.econbiz.de/10014107991
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The EU proposal for country-by-country reporting on the internet : Costs, Benefits and Consequences
Dutt, Verena K.; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2021 - 2nd edition
As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...
Persistent link: https://www.econbiz.de/10012807391
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Tax transparency and international tax avoidance - evidence from country-by-country reporting
Vay, Heiko - 2020
Persistent link: https://www.econbiz.de/10012500555
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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011594822
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The EU proposal for country-by-country reporting on the internet : costs, benefits and consequences
Dutt, Verena; Spengel, Christoph; Vay, Heiko - Zentrum für Europäische Wirtschaftsforschung - 2017
Persistent link: https://www.econbiz.de/10012209096
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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
Persistent link: https://www.econbiz.de/10014367377
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Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Spengel, Christoph; Oestreicher, Andreas - 2012
Persistent link: https://www.econbiz.de/10009311438
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Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens
Spengel, Christoph - 2012
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...
Persistent link: https://www.econbiz.de/10014015537
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Convergence Analysis of the Sanitation Index for 158 Countries
Chang, Yu Sang - 2019
Since 1990, 2.1 billion people in the world gained access to improved sanitation. However, 2.4 billion people still do …
Persistent link: https://www.econbiz.de/10012900463