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Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft
Parsche, Rüdiger; Haug, Peter; Marcelo, Antonio; Nam, … - 2001
primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well …
Persistent link: https://www.econbiz.de/10011850231
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The capacity of governments to raise taxes
Akgun, Oguzhan; Bartolini, David; Cournède, Boris - 2017
This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates...
Persistent link: https://www.econbiz.de/10011732704
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Tax Complexity in Australia – A Survey-Based Comparison to the OECD Average
Hoppe, Thomas - 2020
This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...
Persistent link: https://www.econbiz.de/10012843023
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A Comparison of Corporate Tax Rates in Selected Asian Countries : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242361
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A Comparison of Corporate Tax Rates in the Four Chinas : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242363
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Measuring tax complexity across countries : a survey study on MNCs
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2019
Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...
Persistent link: https://www.econbiz.de/10012109842
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Methoden der Steuerschätzung im internationalen Vergleich
Büttner, Thiess; Kauder, Björn - 2008
der Erstellung eines Gutachtens zum Thema "Methoden der Steuerschätzung im internationalen Vergleich" beauftragt. Im … Ergebnis zeigte der Vergleich der Methoden der Steuerschätzung eine Reihe von Unterschieden zwischen den Praktiken der Länder … Transparenz und Dokumentation. Zusammenfassend offenbart der internationale Vergleich der Methoden der Steuerschätzung …
Persistent link: https://www.econbiz.de/10011845537
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Tax complexity in Australia : a survey-based comparison to the OECD average
Hoppe, Thomas - 2020
This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...
Persistent link: https://www.econbiz.de/10012152171
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011740804