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Financial Transparency to the Rescue : Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance
Overesch, Michael - 2020
We analyze the effect of mandatory financial transparency on corporate tax avoidance. Capital Requirements Directive IV by the European Commission required multinational banks to publish key financial and tax data in the form of public Country-by-Country Reporting. We examine tax avoidance of...
Persistent link: https://www.econbiz.de/10012853394
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Wirtschaftspolitik unter Reformdruck
1999
Persistent link: https://www.econbiz.de/10001431599
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Chancen auf einen höheren Wachstumspfad
2000
Persistent link: https://www.econbiz.de/10001538098
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Labour Tax Reforms, Cross-Country Coordination and the Monetary Policy Stance in the Euro Area : A Structural Model-Based Approach
Jacquinot, Pascal - 2018
We evaluate the effects of permanently reducing labour tax rates in the euro area (EA) by simulating a large-scale open economy dynamic general equilibrium model. The model features the EA as a monetary union, split in two regions (Home and the rest of the EA - REA), the US, and the rest of the...
Persistent link: https://www.econbiz.de/10012928551
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Labor tax reforms, cross-country coordination, and the monetary policy stance in the euro area : a structural model-based approach
Jacquinot, Pascal; Lozej, Matija; Pisani, Massimiliano - In: International journal of central banking : IJCB 14 (2018) 3, pp. 65-140
Persistent link: https://www.econbiz.de/10011930023
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Discussion of "Labor tax reforms, cross-country coordination, and the monetary policy stance in the euro area: a structural model-based approach"
Wouters, Rafael - In: International journal of central banking : IJCB 14 (2018) 3, pp. 141-151
Persistent link: https://www.econbiz.de/10011930024
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Labour tax reforms, cross-country coordination and the monetary policy stance in the euro area : a structural model-based approach
Jacquinot, Pascal; Lozej, Matija; Pisani, Massimiliano - 2018
Persistent link: https://www.econbiz.de/10012182288
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Labour tax reforms, cross-country coordination and the monetary policy stance in the euro area : a structural model-based approach
Jacquinot, Pascal; Lozej, Matija; Pisani, Massimiliano - 2018
We evaluate the effects of permanently reducing labour tax rates in the euro area (EA) by simulating a large-scale open economy dynamic general equilibrium model. The model features the EA as a monetary union, split in two regions (Home and the rest of the EA - REA), the US, and the rest of the...
Persistent link: https://www.econbiz.de/10011792134
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Interest rate bands of inaction and play-hysteresis in domestic investment : evidence for the euro area
Belke, Ansgar; Frenzel Baudisch, Coletta; Göcke, Matthias - 2019
The interest rate represents an important monetary policy tool to steer investment in order to reach price stability …. Therefore, implications of the exact form and magnitude of the interest rate-investment nexus for the European Central Bank … impact of changes in the interest rate on macroeconomic investment under certainty and under uncertainty to investigate …
Persistent link: https://www.econbiz.de/10012063971