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~source:"econstor"
~source:"edz"
~subject:"Vertrag"
~subject:"Öffentliche Einnahmen"
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Steuer- und Sozialpolitik: ein...
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Öffentliche Einnahmen
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1
Zum staatlichen Ausgabe- und Einnahmesystem in der Bundesrepublik Deutschland - Privatisierung und steuerpolitischer Wettbewerb geboten
Rosenschon, Astrid
-
1991
Persistent link: https://www.econbiz.de/10010265584
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2
Who's afraid of an EU tax and why? Revenue system preferences in the European Parliament
Mohl, Philipp
;
Heinemann, Friedrich
;
Osterloh, Steffen
-
2008
The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...
Persistent link: https://www.econbiz.de/10010298037
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3
State corporation income taxation: An economic perspective on Nexus
Wildasin, David E.
-
2010
Acting in the interest of their residents, within limits imposed by Federal statute and by the Constitution, states have incentives to impose taxes on the profits of corporations owned by nonresidents. This paper presents a model within which a state, using an apportionment formula that includes...
Persistent link: https://www.econbiz.de/10010274909
Saved in:
4
Tax buyouts
Del Negro, Marco
;
Perri, Fabrizio
;
Schivardi, Fabiano
-
2010
politically viable way. The instrument is a private
contract
(tax buyout), offered by the government to each individual citizen …
Persistent link: https://www.econbiz.de/10010287081
Saved in:
5
Flat tax reform in Eastern Europe: Comparative analysis of alternative scenarios in Estona, Hungary and Slovenia, using EUROMOD
Paulus, Alari
;
Lelkes, Orsolya
;
Čok, Mitja
;
Kump, Nataša
-
2009
Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it is introduced, and yet many other where it is recurringly discussed. Analysing three countries, we show that the design of such schemes largely determines their impact on fiscal revenues and on...
Persistent link: https://www.econbiz.de/10010288282
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6
Does aid hinder tax efforts? More evidence
Alonso, José Antonio
;
Garcimartín, Carlos
-
2011
During recent years, new doubts about the effectiveness of international aid have emerged. One of the arguments employed to justify this sceptical view is that aid can hinder tax effort in developing countries. Nevertheless, empirical research on the aid-tax nexus is inconclusive and it shows...
Persistent link: https://www.econbiz.de/10010288528
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7
Import Tariffs Enforcement with Low Administrative Capacity
Tonin, Mirco
-
2010
Import tariff receipts represent an important share of government revenues in many developing countries and there has recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon. In the case of import tariffs, the tax base is the product of quantity and...
Persistent link: https://www.econbiz.de/10010494438
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8
Vertrag
betreffend den Beitritt der Republik von Bulgarien und Rumänien zur Europäischen Union
Europäische Kommission / Generaldirektion Erweiterung
-
2005
The Treaty of Accession consists of several parts. The overarching document is the short Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union. Attached to the Treaty is the Act of Accession and its Annexes. This act enters into force only in the event...
Persistent link: https://www.econbiz.de/10009636953
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9
The European Community's initial report under the Kyoto Protocol
Herold, Anke
-
2006
This EEA report constitutes the main part of the European Community's submission of its initial report to the secretariat of the United Nations Framework Convention on Climate Change (UNFCCC). The report establishes the assigned amount for the European Community (EU-15), and demonstrates its...
Persistent link: https://www.econbiz.de/10009637613
Saved in:
10
The European Community's initial report under the Kyoto Protocol
Herold, Anke
-
Europäische Umweltagentur
;
European Environment Agency
-
2007
This EEA report constitutes the main part of the European Community's submission of its initial report to the secretariat of the United Nations Framework Convention on Climate Change (UNFCCC). The report establishes the assigned amount for the European Community (EU-15), and demonstrates its...
Persistent link: https://www.econbiz.de/10009638443
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