Showing 1 - 10 of 12,986
complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code …
Persistent link: https://www.econbiz.de/10012109842
The labour market effects of foreign direct investments (FDI) are a topic of constant interest. However, research progress is hindered as most datasets applied in research on this topic suffer from selectivity with respect to firm size. To overcome this deficiency a unique dataset that covers...
Persistent link: https://www.econbiz.de/10012147299
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011740804
The principal argument for subsidizing foreign investment, especially in developing and transition economies, is the assumed spillover of technology to local firms. Yet researchers report mixed results on spillovers. To examine the phenomenon in a systematic way, we collected 3,626 estimates...
Persistent link: https://www.econbiz.de/10014192936
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10012898506
steigern. Der Zusammenhang zwischen Ertragslage und CSR wird am Beispiel von Deutschland empirisch überprüft. Dabei stellt sich … Kontinentaleuropa und insbesondere in Deutschland noch eine verhältnismäßig hohe Regulierungsdichte vorherrscht und wenig Platz für CSR …
Persistent link: https://www.econbiz.de/10009424459
This paper estimates a simple univariate model of expectation or opinion formation in continuous time adapting a 'canonical' stochastic model of collective opinion dynamics (Weidlich and Haag, 1983; Lux, 1995, 2007). This framework is applied to a selected data set on survey-based expectations from...
Persistent link: https://www.econbiz.de/10010263547
In this paper we take stock of the evidence concerning the effect of foreign direct investment (FDI) on the productivity of locally owned firms in the Czech Republic. To this end, we collect 332 estimates previously reported in journal articles, working papers, and PhD theses. We find that the...
Persistent link: https://www.econbiz.de/10011859006
This paper introduces an index that comprehensively measures the complexity of countries' corporate income tax systems … tax services networks. The index, called Tax Complexity Index (TCI), is composed of a tax code subindex covering tax …
Persistent link: https://www.econbiz.de/10012163027