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New Zealand's tax reforms and "tax sheltering" behaviour
Gemmell, Norman - 2020
Persistent link: https://www.econbiz.de/10013281095
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Are global taxes feasible?
Bird, Richard M. - 2017
Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the … taxes deal with cross-border flows) – may have to teach those who consider the answer to some problem to be a global (or …
Persistent link: https://www.econbiz.de/10011721677
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Taxation and production structure
Diewert, Walter E. - 1986
Persistent link: https://www.econbiz.de/10000705059
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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …
Persistent link: https://www.econbiz.de/10002821875
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The OECD's "action plan" to raise taxes on multinational corporations
Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015
Persistent link: https://www.econbiz.de/10011529006
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://www.econbiz.de/10013257990
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Tax misperception and its effects on decision making - a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that … taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral …
Persistent link: https://www.econbiz.de/10012289393
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Tax misperception and its effects on decision making : a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that … whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral …
Persistent link: https://www.econbiz.de/10012302155
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The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis
Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017
Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...
Persistent link: https://www.econbiz.de/10011720019