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Die öffentliche Kritik, die 2010 der Senkung des Umsatzsteuer-Tarifs für Hotelübernachtungen von 19% auf 7% folgte, war insoweit überraschend, als der traditionellen Inzidenz-Hypothese zufolge Tarifsenkungen der Umsatzsteuer durch Preissenkungen Konsumenten zugutekommen. Sie wäre berechtigt...
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Sixteen countries across the world ¡ª including the United States and many European nations ¡ª have fallen into economic crises since the late 1990s. In <em>The Limits of Fiscal, Monetary, and Trade Policies: International Comparisons and Solutions</em>, Jonathan E Leightner convincingly argues that...
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opportunities, and cites successful examples of sheltered workshops, etc. In Europe, Asia and the USA. References. …
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This study explores the use of impression management techniques promoting tax policy consistent with starve the beast (STB) policies. We employ thematic content analysis to examine how the 'independent' Federal Reserve Board (FRB) under Alan Greenspan used impression management tactics mimicking...
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interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the … region. It finds that there is indeed evidence that during 1995-2006 countries in Eastern Europe strategically responded to … discusses implications of tax competition for Eastern Europe and finds that FDI flows will not be much affected, tax revenues …
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