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International Tax Transparency in Venezuela
Bazo, Andres E. - 2011
The author discusses the International Tax Transparency in Venezuela after the implementation of the worldwide taxation …
Persistent link: https://www.econbiz.de/10013130634
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Trends and gradients in top tax elasticities : cross-country evidence, 1900-2014
Rubolino, Enrico; Waldenström, Daniel - 2017
We compile data spanning the period 1900-2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...
Persistent link: https://www.econbiz.de/10011636669
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Trends and gradients in top tax elasticities : cross-country evidence, 1900-2014
Rubolino, Enrico; Waldenström, Daniel - 2017
We compile data spanning the period 1900-2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...
Persistent link: https://www.econbiz.de/10011657515
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Taxation in the Age of Digital Globalization
Feige, Edgar L. - 2018
Innovations in finance and information technology have radically reduced transaction costs, thereby stimulating the globalization of goods, services and capital. Capital mobility, the growth of multinational corporations, high frequency trading, complex financial instruments, and global equity...
Persistent link: https://www.econbiz.de/10012914210
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On the way out : government revenues from fossil fuels in Australia
Burke, Paul J. - In: The Australian journal of agricultural and resource … 67 (2023) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10014252672
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The economic effects of an international student levy
Liu, Xianglong; Giesecke, James A. D.; Nassios, Jason - 2023
Persistent link: https://www.econbiz.de/10014501033
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The welfare effects of inflation: a cost-benefit perspective
Tödter, Karl-Heinz; Manzke, Bernhard - 2007
of money demand played a prominent role. More recently, interactions of inflation and taxation came into focus. Growth …
Persistent link: https://www.econbiz.de/10010295870
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The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?
Spengel, Christoph; Schäfer, Anne - 2003
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...
Persistent link: https://www.econbiz.de/10010297303
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The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10010297438
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ICT and international corporate taxation: tax attributes and scope of taxation
Schäfer, Anne; Spengel, Christoph - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely … on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that …
Persistent link: https://www.econbiz.de/10010297465