This paper explores the relationship between environmental protection and international capital movements, when tax … the effects of two different constitutions (commitment or no commitment in tax policy), as well as income inequality …. Under the commitment regime, the equilibrium is characterised by a lower labour tax, higher environmental tax and less …

Umweltpolitik die internationale Konkurrenzfähigkeit der betroffenen Firmen erhöhen kann, in einem Zwei-Perioden-Modell mit Cournot …

explain a wide range of empirical phenomena, including the underutilization of tax-advanced inter vivos gifts and inadequate …

Party in the context of other property related taxes such as real estate tax and inheritance tax. He explains the advantages … of a property levy in contrast to a property tax. Moreover, the necessity to reduce public debts and to stop the unabated … informed public. Even a 1 or 1.5 % tax or levy on assets will result in an explosion of the accumulated fiscal burden on a …

neo-imperialism, the role of the state in professional projects, the rise of tax avoidance as a moral issue, the … implications of tax professionals moving from the public to the private sector, the study of small-scale accounting firms, the rise …

microsimulation approach to compare incomes across farm systems and land use options. Tax and subsidy policies are applied to derive … to leasing it out. Changes in CAP rules can also negatively affect farmers taking advantage of Ireland’s tax …

Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia …, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax … (“RSPT”) and then the Minerals Resource Rent Tax (“MRRT”). The process of change from Henry to the RSPT to the MRRT can best …

relationship between value creation and tax avoidance. This study further analyses the impact of the institutional environment, i ….e. whether a country is rather a liberal or a coordinated market economy, on the relationship between CSR and tax avoidance … to 2014 for European companies. The relationship between value creation and tax avoidance is tested by grouping the …