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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 2 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10004964373
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 3 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10004998610
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Outward FDI and home country employment in USA manufacturing industries
Mullen, J.K.; Williams, Martin - In: International Journal of Trade and Global Markets 6 (2013) 3, pp. 262-274
Considerable attention has been focused on how the 'offshoring' practices of multinational firm's impact domestic …
Persistent link: https://www.econbiz.de/10010817100
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Dual Income Taxation in EU Member Countries
Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 3 (2005) 1, pp. 41-47
Persistent link: https://www.econbiz.de/10005056420
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The Dual Income Tax System - An Overview
Boadway, Robin - In: CESifo DICE Report 2 (2004) 3, pp. 03-08
Persistent link: https://www.econbiz.de/10005056423
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The use of impression management to promote 'starve the beast' policies
Hageman, Amy M.; Arnold, Vicky; Sutton, Steve G. - In: International Journal of Critical Accounting 1 (2009) 1/2, pp. 123-143
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...
Persistent link: https://www.econbiz.de/10010691704
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Neues von der Basarökonomie
Aichele, Rahel; Felbermayr, Gabriel; Heiland, Inga - In: Ifo Schnelldienst 66 (2013) 06, pp. 17-28
Daten zur Produktionsstruktur der Welt, die aus Input-Output-Tabellen entnommen werden, zeigen, dass der ausländische Wertschöpfungsanteil, der in deutschen Exporten steckt, zwischen 1995 und 2008 von 13,5 auf 20% gestiegen ist. Somit ist für Deutschland der langfristige Trend zur...
Persistent link: https://www.econbiz.de/10010633254
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Mongolia; Technical Assistance Report—Safeguarding Domestic Revenue—A Mongolian DTA Model
International Monetary Fund (IMF); International … - 2012
This technical assistance report on Mongolia was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed in June, 2012. The views expressed...
Persistent link: https://www.econbiz.de/10011245641
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Tax Biases to Debt Finance; Assessing the Problem, Finding Solutions
Mooij, Ruud A. de - International Monetary Fund (IMF) - 2011
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10011245898