Showing 1 - 10 of 33
The majority of the world's poor, by income poverty and multi-dimensional poverty, now live in countries officially … ending aid. In light of this, this paper considers two competing perspectives on this changing pattern of global poverty: the … mutually exclusive, is that global poverty is gradually in the process of 'nationalizing', at least in terms of resources …
Persistent link: https://www.econbiz.de/10009752790
the world's richest 1 per cent, while just a modest amount of redistribution would have ended $2 poverty. If the share of … just 12 per cent, this would have been sufficient to end $2 poverty today. Persistence of global poverty, it seems, is not …
Persistent link: https://www.econbiz.de/10010251665
In this paper we make estimates of the potential short-term economic impact of COVID-19 on global monetary poverty …, and high global contractions of 5, 10, and 20 per cent; we calculate the impact of each of these scenarios on the poverty … headcount using the international poverty lines of US$1.90, US$3.20 and US$5.50 per day. Our estimates show that COVID poses a …
Persistent link: https://www.econbiz.de/10012198871
This paper makes a set of estimates for the potential impact of the COVID-19 pandemic on poverty incidence, intensity …, and severity in developing countries and on the distribution of global poverty. We conclude there could be increases in … poverty of a substantial magnitude-up to 400 million new poor living under the $1.90 poverty line, over 500 million new poor …
Persistent link: https://www.econbiz.de/10012233728
This paper makes new estimates of the cost of ending poverty and the global distribution of both the cost and poverty … itself. First, the paper discusses definitions of 'ending' poverty, arguing that there is an overemphasis (e.g. SDG 1) on the … extreme poverty line which is insufficient for multiple reasons. Second, we turn to the question of the location of global …
Persistent link: https://www.econbiz.de/10014582739
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10003276577
From a tax planner's point of view, it is often attractive to choose debt over equity financing. As this has led to an increase of debt financing of corporations, many countries have introduced thin capitalization rules to secure their tax revenues. We analyze the influence of section 8a of the...
Persistent link: https://www.econbiz.de/10003872008
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...
Persistent link: https://www.econbiz.de/10010458122
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011477561