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The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...
Persistent link: https://www.econbiz.de/10012619131
This paper reviews the different types of provisions explicitly addressing electronic commerce (e-commerce) in regional trade agreements (RTAs). The analysis covers the 275 RTAs currently in force and notified to the WTO as of May 2017. The analysis shows that e-commerce provisions have become...
Persistent link: https://www.econbiz.de/10011689529
In theory, e-commerce marketplaces connect buyers and sellers, open trade opportunities, and reduce transaction costs thereby creating opportunities for more inclusive trade and even GVC participation, especially for micro, small and medium-sized enterprises (MSMEs). Further, there is some...
Persistent link: https://www.econbiz.de/10013194792
This paper uses highly detailed, quarterly data for five major industrialized economies to estimate the impact of macroeconomic fluctuations on import protection policies over 1988:Q1 - 2010:Q4. First, estimates on a pre-Great Recession sample of data provide evidence of two key relationships....
Persistent link: https://www.econbiz.de/10010292150
effects. This paper focuses on inter-cohort differences in the intensity and pattern of internal migration in Australia, while … Australian baby boom compared to the US. The baby boom in Australia was delayed and much smaller in terms of absolute and …
Persistent link: https://www.econbiz.de/10010352566
Australia, is used to test the model. This survey had three waves, at about 6 months, 18 months and 3? years after immigration …
Persistent link: https://www.econbiz.de/10010262738
for Australia. It focuses on both visa category and variables derived from an economic model of the determinants of …
Persistent link: https://www.econbiz.de/10010262780
concentrated. Testing the model for Australia shows that the extent of geographic concentration of immigrant groups is negatively … related to age at migration, duration of residence in Australia and the proportion of the birthplace group that is fluent in … the country of origin and the place of residence in Australia. …
Persistent link: https://www.econbiz.de/10010262788
tests the hypotheses using data on adult males from the Longitudinal Survey of Immigrants to Australia. The theoretical … includes data on pre-immigration occupation, the ?first? occupation in Australia (at 6 months) and the occupation after about 3 ….5 years in Australia. The hypotheses are supported by the empirical analysis. …
Persistent link: https://www.econbiz.de/10010262795
This paper uses data from the 1996 Australian Survey of Aspects of Literacy to examine the effects on labour market outcomes of literacy, numeracy and educational attainment. The survey includes a range of literacy and numeracy variables that are highly inter-correlated. A ?general to specific?...
Persistent link: https://www.econbiz.de/10010262797