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paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between …
Persistent link: https://www.econbiz.de/10014024861
The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a...
Persistent link: https://www.econbiz.de/10012793531
This paper compares dynamic relationship between economic growth and corporate tax rate during the recent financial crisis and the non-crisis period using a panel VAR for 29 OECD countries over the period 1998-2016. The results show that corporate tax rate has a significantly negative effect on...
Persistent link: https://www.econbiz.de/10012157148
. The first part of the paper gives an empirical overview of the development of corporate taxation and of the tax advantages …
Persistent link: https://www.econbiz.de/10010377793
, taxation specificities, and growing equity stocks in sectors related to profit shifting in the aforementioned economies …
Persistent link: https://www.econbiz.de/10015065167
Persistent link: https://www.econbiz.de/10001762429
Persistent link: https://www.econbiz.de/10011412856
The inspiration to create this summary was research carried out on the Polish-Ukrainian internationalization of business activity conditions and their models. The article contains conclusions based on the authors' interviews with Ukrainian businessmen and government officials, as well as an...
Persistent link: https://www.econbiz.de/10012020291
taxation and is associated with intangible FDI inflows. The two models achieve demand, output, and income growth via …
Persistent link: https://www.econbiz.de/10014516136
Persistent link: https://www.econbiz.de/10003839650