Narrow search
Showing 1 - 10 of 4,275
Cover Image
Dynamic interactions between public finances and economic activity in Germany : time series perspectives on the sustainability, cyclicality, sensitivity and economic impact of fisc...
Priesmeier, Christoph - 2014 - 1. Aufl.
fiscal sustainability? Vice versa, what is the effect of sustainability restrictions on fiscal stimulus measures? In the … decisive for ruining the sustainability of public finances in Germany and how a debt brake could bring them back on a … gradually more pro-cyclical over the last four decades and sustainability restrictions have strong effects on the size of fiscal …
Persistent link: https://www.econbiz.de/10012015329
Cover Image
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr; Palanský, Miroslav - 2018
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011806017
Cover Image
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Jansky, Petr; Palansky, Miroslav - 2017
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we...
Persistent link: https://www.econbiz.de/10011758408
Cover Image
The determinants of VAT revenue efficiency: recent evidence from Greece
Tagkalakis, Athanasios - 2014
Persistent link: https://www.econbiz.de/10011280218
Cover Image
Estimating the "tax gap" at the state level : the case of Georgia's personal income tax
Alm, James; Borders, Kyle - 2014
Persistent link: https://www.econbiz.de/10011407045
Cover Image
Base erosion, profit shifting, and tax revenue nexus : empirical evidence in Southeast Asian countries
Tran Trung Kien - In: Recent developments in Vietnamese business and finance, (pp. 27-42). 2021
Persistent link: https://www.econbiz.de/10012798444
Cover Image
Comparing UK tax returns of foreign multinationals to matched domestic firms
Bilicka, Katarzyna Anna - In: The American economic review 109 (2019) 8, pp. 2921-2953
Persistent link: https://www.econbiz.de/10012100350
Cover Image
Regional risksharing and redistribution in the German federation
Hagen, Jürgen von; Hepp, Ralf - 2000
We provide empirical estimates of the risksharing and redistributive properties of fiscal equalization among the states of the German federation. Fiscal equalization serves as a mechanism to insure state budgets against asymmetric revenue shocks, but provides almost no insurance against regional...
Persistent link: https://www.econbiz.de/10010518142
Cover Image
Interregionales risk sharing zwischen den deutschen Bundesländern
Kellermann, Kersten - In: Konjunkturpolitik : applied economics quarterly ; … 47 (2001) 4, pp. 271-291
Persistent link: https://www.econbiz.de/10001704782