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A Quantitative Approach to Measure Tax Competitiveness Between EU Countries

Liapis, Konstantinos J.; Galanos, Christos L.; Politis, … - In: International Journal of Economic Sciences and Applied … 7 (2014) 3, pp. 7-23

assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies … aforementioned taxes are integrated into a new total competitiveness taxation index (TCTI), following weighted hierarchical … subgroups exist within the (27) EU countries and that EU lacks taxation policies with common rules or restrictions. Following …

Persistent link: https://www.econbiz.de/10011310274

Tolerance in the United States: Does economic freedom transform racial, religious, political and sexual attitudes?

Berggren, Niclas; Nilsson, Therese - 2015

economic freedom (i.e., lower government expenditures, lower and more general taxes and more modest regulation) on tolerance in …

Persistent link: https://www.econbiz.de/10011442474

Governmental taxation of households choosing between a national currency and a cryptocurrency

Wang, Guizhou; Hausken, Kjell - In: Games 12 (2021) 2, pp. 1-24

government's taxation on both currencies decreased in the output elasticity for the national currency. High output elasticity for …. The household was less (more) likely to tax evade on the national (global) currency if the government valued taxation and …A game between a representative household and a government was analyzed. The household chose which fractions of two …

Persistent link: https://www.econbiz.de/10013200096

Private investment, government expenditure and taxes in the European Union

Brito-Gaona, Luis Felipe; Iglesias, Emma M. - In: Revista de Métodos Cuantitativos para la Economía y … 26 (2018), pp. 3-24

private investment. And third, in order to stimulate private investment, government intervention has a negative effect, as …

Persistent link: https://www.econbiz.de/10014494385

Are Treasury Inflation Protected Securities Really Tax Disadvantaged?

Hein, Scott E.; Mercer, Jeffrey M. - 2003

In 1997 the U.S. Treasury introduced Inflation Indexed (or Protected) Securities with substantial promotional fanfare. Yet, due in part to what some in the finance profession have described as a "tax disadvantage" placed upon TIPS, many are questioning whether they should appeal to a wide...

Persistent link: https://www.econbiz.de/10010397543

Income tax grouping as tax management tool: Lessons from EU with focus on Poland

Karpowicz, Andrzej - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 675-685

The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on...

Persistent link: https://www.econbiz.de/10012703634

Fantasy Pitching

Faff, Robert W.; Ali, Searat; Atif, Muhammad; Brenner, Matt - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 360-379

This paper outlines a fantasy research pitch exercise conducted in a PhD course at the University of Queensland. Using Faff's (2015, 2017) pitching research template, students attending the course were asked to engage in a group exercise to pitch a "fantasy" research topic. While the final...

Persistent link: https://www.econbiz.de/10015196252

Pitching Non-English Language Research: A Dual-Language Application of the Pitching Research Framework

Faff, Robert W.; Shaob, Xuefeng; Alqahtani, Faisal; … - In: Journal of Accounting and Management Information … 17 (2018) 2, pp. 266-290

The global language of scholarly research is English and so the obstacle of getting noticed is montainous when the article is not written in the English language. Indeed, despite rapid advances in technology, the "tyranny of language" creates a segmentation inhibiting scholarly research and...

Persistent link: https://www.econbiz.de/10015196285

Illusive compliance and elusive risk-shifting after macroprudential tightening: Evidence from EU banking

Koetter, Michael; Noth, Felix; Wöbbeking, Carl Fabian - 2025

We study whether and how EU banks comply with tighter macroprudential policy (MPP). Observing contractual details for more than one million securitized loans, we document an elusive risk-shifting response by EU banks in reaction to tighter loan-to-value (LTV) restrictions between 2009 and 2022....

Persistent link: https://www.econbiz.de/10015202318

Impactos da expansão do metrô de Fortaleza sobre o acesso a oportunidades de emprego, saúde e educação

Braga, Carlos Kauê Vieira; Tomasiello, Diego Bogado; … - 2022

This study presents the results of an ex-ante assessment of the accessibility and equity impacts of a subway expansion in Fortaleza (Brazil). We analyze how the number of jobs, health facilities, and schools accessible by public transportation is expected to change with the implementation of a...

Persistent link: https://www.econbiz.de/10013400230