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Bird, Richard M. - 2017

Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the … taxes deal with cross-border flows) – may have to teach those who consider the answer to some problem to be a global (or …

Persistent link: https://www.econbiz.de/10011721677

Steuerliche Anreize bei innovativen Investitionen kleiner und mittlerer Industrieunternehmen unter vergleichender Berücksichtigung nichtsteuerlicher Hilfen

Behrens-Ramberg, Wolfgang - 1985

Persistent link: https://www.econbiz.de/10000076792

To tax or what to tax?

Franklin, David - 2004

Persistent link: https://www.econbiz.de/10009743666

Podatki w Unii Europejskiej : harmonizacja czy konkurencja podatkowa?

Bukowski, Sławomir (contributor) - 2007

Persistent link: https://www.econbiz.de/10003665681

Steuerpolitik in der Demokratie : das Beispiel der Bundesrepublik Deutschland

Franke, Siegfried F. - 1993

Persistent link: https://www.econbiz.de/10013376661

Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Negotiated tax havens

Markle, Kevin; Robinson, Leslie - 2018

Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid”...

Persistent link: https://www.econbiz.de/10011997537

Cross-country econometric study on the impact of fiscal incentives on FDI

Revilla, Ma. Laarni D. - 2016

The increasing level of competition for foreign direct investment (FDI) in the 1990s triggered many countries to offer various fiscal incentives. Specifically, many Asian countries persistently keep their tax rates competitive. To empirically investigate the relationship between the two...

Persistent link: https://www.econbiz.de/10011536141

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10013393654

Die Besteuerung des Eigenverbrauchs

Wohlschlegel, Hanspeter - 1973

Persistent link: https://www.econbiz.de/10000541752

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