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Firm-level conditions to engage in public-private partnerships: What can we learn?
Lopes, Ana Isabel; Teixeira Caetano, Tânia - In: Journal of Economics and Business 79 (2015) C, pp. 82-99
This research examines the firm-level conditions of Portuguese listed companies to be engaged in Public Private Partnerships - Service Concessions Arrangements (PPP/SCA). Based on accounting standards and other legislation regarding PPP/SCAs, a set of firm's characteristics was tested in order...
Persistent link: https://www.econbiz.de/10011264710
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Comparison of Reduced Corporate Tax Rate in the EU
Nam, Chang Woon - In: CESifo Forum 14 (2013) 1, pp. 69-70
Persistent link: https://www.econbiz.de/10010877530
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Towards a Less Distortive and More Efficient Tax System in Portugal
Pina, Álvaro - Economics Department, Organisation de Coopération et … - 2010
base is particularly large in Portugal, such a shift could allow a sizeable cut in the tax wedge while still raising …. This Working Paper relates to the 2010 OECD Economic Survey of Portugal (www.oecd.org/eco/surveys/portugal).<P>Vers un … système fiscal plus efficient et moins générateur de distorsions au Portugal<BR>Le processus d’assainissement des finances …
Persistent link: https://www.econbiz.de/10008726893
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Northern Star; Canada's Path to Economic Prosperity
Klyuev, Vladimir; Mühleisen, Martin; Bayoumi, Tamim - International Monetary Fund (IMF) - 2007
Robust GDP growth, declining unemployment, low and stable inflation, and a string of fiscal and current account surpluses -- it's a record to be envied. These outcomes in Canada owe much to sound macroeconomic policies, as well as to a favorable external environment. This book focuses on these...
Persistent link: https://www.econbiz.de/10011245903
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The Costs of VAT: A Review of the Literature
Barbone, Luca; Bird, Richard; Vázquez Caro, Jaime - CASE-Center for Social and Economic Research - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.
Persistent link: https://www.econbiz.de/10011134472
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Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases
Labardin, Pierre - Université Paris-Dauphine (Paris IX) - 2011
Following Colbert's Ordonnance of 1673, most of whose provisions were reiterated in the Code de Commerce, 1807 and the Law of Bankruptcy, 1838, traders in France were under a legal obligation to keep accounts of their business activities. In the event of bankruptcy, traders were potentially...
Persistent link: https://www.econbiz.de/10011096661
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Banking reform, risk-taking, and earnings quality – Evidence from transition countries
Fang, Yiwei; Hasan, Iftekhar; Li, Lingxiang - Siirtymätalouksien tutkimuslaitos, Suomen Pankki - 2014
The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that...
Persistent link: https://www.econbiz.de/10011098217
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VAT Cash Accounting Scheme in Romania
Aurora, BUNEA-BONTAS Cristina - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 77-83
VAT cash accounting enables the small enterprises to account for VAT on the basis of payments received and made, instead of on tax invoices issued and received. Accordingly, the VAT payable or repayable for each accounting period is the difference between the total amount of VAT included in...
Persistent link: https://www.econbiz.de/10011156728
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The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive
Degos, Jean-Guy - In: Economic Studies journal (2014) 4, pp. 43-66
Since the end of World War II, after the Marshall Plan, after the Treaty of Rome, accounting has been living at the time of standardization; as a late consequence, the European Union (formerly European Economic Community with 6 countries, now Union with 28 countries) was submitted to several...
Persistent link: https://www.econbiz.de/10011157214