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Zwei Utopien jenseits des Weltstaates und der Anarchie
Frey, Bruno S. - 2005
To overcome problems produced by globalization, some people see the solution in a World Government while others see it …
Persistent link: https://www.econbiz.de/10012168230
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Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbew...
Shariatmadari, Atefeh - 2024
Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts Gliederung 1. Einleitung 2. Wesentliche Ergebnisse der Untersuchung 3. Zusammenfassung 1....
Persistent link: https://www.econbiz.de/10014525631
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10010457067
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Islamic capital market integration and asymmetric information: A study in the five ASEAN countries from the post-global financial crisis
Qizam, Ibnu - In: Business: Theory and Practice 22 (2021) 1, pp. 121-132
results confirm an interplay between a modern portfolio theory, Efficient Market Hypothesis (EMH), contract theory, and … general economic theory, and also provide new insights for stakeholders in investment decisions and strategies, cross …
Persistent link: https://www.econbiz.de/10012703665
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How to finance Eastern enlargement of the EU : the need to reform EU policies and the consequences for the net contributor balance
Weise, Christian - 2002
This paper analyses the consequences of the planned enlargement on the EU budget for the years 2007 and 2013. It concentrates on the EU's Common Agricultural Policy and Structural Policy and calculates the possible fiscal consequences of enlarging the EU for various policy scenarios. Enlarging...
Persistent link: https://www.econbiz.de/10010260796
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Inequality, infrastructure, and institutions: Empirical studies in public economics and political economy
Dorn, Florian - 2021
Florian Dorn: (I) Globalization, government ideology, and top income shares: Evidence from OECD countries; (II) Political … Zusammenfassungen drei weiterer Forschungsprojekte: (I) Globalisierung, Regierungsideologie und Spitzeneinkommen: Evidenz aus OECD …
Persistent link: https://www.econbiz.de/10013164116
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Trade Openness and Income Inequality: New Empirical Evidence
Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2021
We examine how trade openness influences income inequality within countries. The sample includes 139 countries over the period 1970-2014. We employ predicted openness as instrument to deal with the endogeneity of trade openness. The effect of trade openness on income inequality differs across...
Persistent link: https://www.econbiz.de/10012657909
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Globalization and Income Inequality Revisited
Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2018
This paper re-examines the link between globalization and income inequality. We use data for 140 countries over the … period 1970-2014 and employ an IV approach to deal with the endogeneity of globalization measures. We find that the link … between globalization and income inequality differs across different groups of countries. There is a robust positive …
Persistent link: https://www.econbiz.de/10011794198
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Globalization and Income Inequality Revisited
Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2018
This paper re-examines the link between globalization and income inequality. We use data for 140 countries over the … period 1970–2014 and employ an IV approach to deal with the endogeneity of globalization measures. We find that the link … between globalization and income inequality differs across different groups of countries. There is a robust positive …
Persistent link: https://www.econbiz.de/10011815669
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Institutions, policies and economic development
Kolodko, Grzegorz W. - 2006
nstitutions are not only created and built, but also, and especially, need to be learnt. It is a process which takes place in all economies, but acquires a special importance in less advanced countries. Not only theoretical arguments, but also the practical experience over the past 15 years...
Persistent link: https://www.econbiz.de/10010284550