The demographic database of Eurostat and of Us Census of Bureau are explored and the main facts are extracted and described. This paper is completely self-standing but is also part of a more general analysis dedicated to the functioning and sustainability of pay-as-you-go to finance the welfare...

We develop a model with two provinces, producing two goods: one mobile and the other not. The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy...

Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim of this paper is to understand to what extent and how these transfers affect local tax decisions. We develop a model with two provinces producing one mobile good. The good is taxed according to...

Property tax appeals provide property owners with a mechanism to challenge their assessments and reduce their property tax bill. Appeals are frequently filed not by the homeowner but by a tax representative who often works on their behalf for a contingency fee. Using appeals from Miami-Dade...

Abstract Deutsch Die Signifikanz des Thatcherismus als Ideologie liegt in einer Form autoritären Neoliberalismus, im Sinne einer Untergliederung des Nationalstaates an die Anforderungen der Wirtschaftsfreiheit. Demnach wird jede Regulierung und jeder Rechtsrahmen für das Funktionieren der...

The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the...

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking...

This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries. The...