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Using confidential corporate income tax return data, this paper investigates the association between book-tax non-conformity (measured as book-tax differences) and tax-loss carryforwards (TLCFs). I find that TLCFs are positively associated with temporary and permanent book-tax differences. Only...
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tax compliance in a setting (i.e., crisis-ridden Argentina) where one might least expect such an intervention to succeed …. Prior research offers many examples of the efficacy of more threatening deterrence approaches. In contrast, field … experimental evidence for non-deterrence nudges such as those appealing to taxpayers feelings of reciprocity (“fiscal exchange …
Persistent link: https://www.econbiz.de/10012267182
consequence of the latter. The death penalty may therefore impede criminal deterrence if its finance is left to local, rather than …
Persistent link: https://www.econbiz.de/10012889183
This paper provides an overview and analysis of India’s public spending on internal security, especially in the category of police services. It describes and evaluates the central government’s spending on internal security, its levels, patterns and, where possible, its outcomes. It then...
Persistent link: https://www.econbiz.de/10013236478
The paper discusses some channels through which corruption affects growth such as the impact of corruption on enterprises, on the allocation of talent, and on investment. It also discusses the impact of corruption on some aspects of public finance
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Das Ziel des vorliegenden Beitrages besteht darin aufzuzeigen, wie die demographischen Veränderungen die öffentlichen Haushalte tangieren werden und Überlegungen dahingehend vorzutragen, welche Anpassungszwänge auf die öffentlichen Verwaltungen zukommen. Hierbei werden wir die "klassischen"...
Persistent link: https://www.econbiz.de/10010296783
Der Beitrag untersucht die Auswirkungen des demographischen Wandels in Deutschland auf die öffentlichen Finanzen anhand …
Persistent link: https://www.econbiz.de/10010296829