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Tax Complexity in Australia – A Survey-Based Comparison to the OECD Average
Hoppe, Thomas - 2020
This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...
Persistent link: https://www.econbiz.de/10012843023
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Measuring tax complexity across countries : a survey study on MNCs
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2019
Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...
Persistent link: https://www.econbiz.de/10012109842
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Tax complexity in Australia : a survey-based comparison to the OECD average
Hoppe, Thomas - 2020
This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...
Persistent link: https://www.econbiz.de/10012152171
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011740804
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Distribution and growth reconsidered - empirical results for Austria, France, Germany, the Netherlands, the UK and the USA
Hein, Eckhard; Dräger, Lena - 2007
, Frankreich, Deutschland, den Niederlanden, Großbritannien und den USA für den Zeitraum von 1960 bis 2005 untersucht. In Anlehnung …, dass das Wachstum in Frankreich, Deutschland, Großbritannien und den USA lohngetrieben war, wohingegen Österreich und die … Netherlands, the UK and the USA from 1960 until 2005. The analysis is based on a demand-driven distribution and growth model for …
Persistent link: https://www.econbiz.de/10003744536
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Relative Multifactor Productivity Levels in Canada and the United States : A Sectoral Analysis
Baldwin, John R. - 2009
This paper has three main objectives. First, it examines the level of multifactor productivity (MFP) in Canada relative to that of the United States for the 1994-to-2003 period. Second, it examines the relative importance of differences in capital intensity and MFP in accounting for the labour...
Persistent link: https://www.econbiz.de/10013154079
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Capital Intensity in Canada and the United States, 1987 to 2003
Baldwin, John R. - 2009
Official data from statistical agencies are not always ideal for cross-country comparisons because of differences in data sources and methodology. Analysts who engage in cross-country comparisons need to carefully choose among alternatives and sometimes adapt data especially for their purposes....
Persistent link: https://www.econbiz.de/10013154081
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Comparing labour and total factor productivity growth and level in France, Japan, the United Kingdom and the United States over the past century and in recent years
Cette, Gilbert; Kocoglu, Yusuf; Mairesse, Jacques - In: The open economics journal 2 (2009), pp. 45-60
The present study contributes to the analysis of economic growth by comparing labour ant total factor productivity (TFP) in France, Japan, the United Kingdom and the United States in the very long run (since 1890) and in the medium run (since 1980). During the past century, the United States has...
Persistent link: https://www.econbiz.de/10009541118
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Differences in Resilience Between the Euro-Area and US Economies
Drew, Aaron - 2004
This paper is concerned with how stylised differences in monetary policy transmission mechanisms and product and labour market rigidities between the US and euro-area economies affect their resilience to temporary shocks. To address this issue, a small general equilibrium model with long-run...
Persistent link: https://www.econbiz.de/10012444383