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Taxation in Latin America : structural trends and impact of administration

Shome, Parthasarathi - 1999

Persistent link: https://www.econbiz.de/10001366387

Tax policy handbook

Shome, Parthasarathi (ed.) - 1995

Persistent link: https://www.econbiz.de/10000911278

Read my lips? : taxes and elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - In: Journal of public economics 236 (2024), pp. 1-12

Persistent link: https://www.econbiz.de/10015075612

Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288