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Public services and the GATS
Adlung, Rolf - 2005
The status of public services is one of the most hotly debated issues surrounding the GATS. There are two approaches to distinguish such services from any other services: an institutional approach that focuses on the legal and institutional conditions governing supply (e.g. ownership status,...
Persistent link: https://www.econbiz.de/10010326697
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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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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
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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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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
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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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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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Entwicklung von Handlungsempfehlungen für eine kooperative Terminsteuerung bei Bauprojekten
Rodde, Nina - 2020
(Australian Alliancing Contract) findet die terminliche Komponente Eingang in die gemeinsamen Entscheidungen des Projekt-Teams bei … of a building usually takes several years. At the time of signing the contract, it is often not yet clear what exactly … securing claims, rather than seeking solutions. By looking across national borders at other successful contract models, this …
Persistent link: https://www.econbiz.de/10014565931
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Europe's future after the European Council meeting of June 2007: A panel discussion
Bordignon, Massimo; Gros, Daniel; Roland, Gérard; … - In: CESifo Forum 08 (2007) 4, pp. 39-44
Persistent link: https://www.econbiz.de/10011695883