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of different economies and welfare policy regimes: Denmark, Italy, Portugal and United Kingdom. We then simulate, under … where female participation rates are very high; instead, in countries with low female participation rates (like Italy …
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Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
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The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
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We quantify the effect of property tax reforms implemented in Italy in 1993 and 2012 on property prices. We focus on … index dynamics. We estimate two alternative versions of the ITSA model ─ one including only Italy, and another one including …
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