cash demands of the tax system. ‘Natural’ commerce and Smithian growth scarcely existed, since there was no surplus after …

consistentwith the distortions introduced by the tax system (before the reform dividend income was taxadvantagedin the UK). We also …

significant policy reforms and tax increment financing. Much of the discussion is based on the results of a single study based on …

have raised the question whether IFRS accounts could be usedfor tax purposes. In order to quantify the effect of an IFRS …-based taxation on corporate taxburdens in different EU member states, we estimate firms’ tax equity using notes on incometaxes in … IFRS financial statements of companies listed in Austria, Germany, and the Netherlands.The difference between estimated tax …

. This is modified by using tax data to allocate non-wage income across regions. The results suggest that the coefficient of … variation of regional GDP per head was rising rapidly prior to World War I in similar fashion to the late twentieth century such … that its level in 1911 and 2001 was about the same. In both episodes of globalization there were big winners and big losers …

Dieses Papier befasst sich mit den in der Literatur vorgefundenen Konzepten zur Erfassung der Internationalisierung von … tatsächliche Globalisierungsfolgen vielfach auf eine quantitative Zunahme der Internationalisierung zurrückgeführt werden.(...) …