countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

value. Until 2000 Germany had a Corporation Tax Imputation System. Foreign income often was tax-exempt on a corporate level …, but dividends from that income were taxed by personal income tax. The paper analyzes how taxes should be included in …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises. …

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to … natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro …-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …