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State-Dependent Effects of Tax Changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2022
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1–2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...
Persistent link: https://www.econbiz.de/10014030154
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Indirect Taxation of Wine : An International Comparison
Kenny, Paul - 2013
Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … Equalisation Tax), customs and excise duties that apply to wine in Australia, New Zealand and France. Thirdly, the paper examines …
Persistent link: https://www.econbiz.de/10013074435
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Global Wine Taxation : South Africa, Australia and France, a Comparison
Kenny, Paul - 2013
This paper seeks to compare the wine tax regimes in South Africa, Australia and France. The aim of comparing these …
Persistent link: https://www.econbiz.de/10013074421
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A Comparative Assessment of EU, UK, French, Australian and Japanese Responses to Auditor Independence : The Case of Non-Audit Tax Services
Ainsworth, Richard Thompson - 2019
the EU similar scandals broke. There was Vivendi (July 2002) in France, Ahold (February, 2003) in the Netherlands, and …
Persistent link: https://www.econbiz.de/10014056013
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Taxation of Downloads in Comparative Law
Cavalcante Araujo, Renan - 2013
This paper seeks to expose the origins and impacts of electronic commerce on tax revenues, especially with regard to services and intangibles good transferable via download, making an analysis of the international scenario. Therefore, portrays the rise of the internet and its popularization,...
Persistent link: https://www.econbiz.de/10013086123
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Tax Evasion and Ethics : A Comparative Study of the USA and Four Latin American Countries
McGee, Robert W.; López Paláu, Silvia - 2007
The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...
Persistent link: https://www.econbiz.de/10014052169
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Legislative Tax Announcements and GDP : Evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2022
We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock of interest, narratively identified information (Romer & Romer, 2009) about future tax changes at the quarter of their introduction to the legislative body, we analyse the...
Persistent link: https://www.econbiz.de/10014078421
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Vermögensbezogene Abgaben im internationalen Vergleich : kritische Bestandsaufnahme und Handlungsoptionen
Hünninghausen, Fabian - 2017 - 1. Auflage
Persistent link: https://www.econbiz.de/10011572748
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The Tax Burden on Banks Over the Period 2006-2014
Ricotti, Giacomo - 2016
taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax …
Persistent link: https://www.econbiz.de/10012994478
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A Comparison of Selected Features of Real Estate Investment Trust Regimes in the United States, the United Kingdom and Germany
Fritsch, Nicola; Prebble KC, John; Prebble, Rebecca - 2015
This is the last in a series of four articles, in which the authors compare specific aspects of the real estate investment trust (REIT) regimes in the United States, the United Kingdom and Germany. Previous articles dealt separately with the REIT regimes in each of these countries. The United...
Persistent link: https://www.econbiz.de/10014193135