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Reforming Pakistan Tax Sector : Best Practices Around the World
Zaman, Hamza - 2021
Tax collection is vital to maintain fiscal sustainability. According to a World Bank report, developing economies average 15% of Gross Domestic Product (GDP) in tax collections which is lower than that in advanced economies i.e. 40%. This inability of the developing economies recognizes weak...
Persistent link: https://www.econbiz.de/10013230635
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Brexit and the implications for financial services : edited by Patricia Jackson, introduced by Morten Balling, Ernest Gnan and Patricia Jackson; contributions by Franklin Allen, Jo...
Jackson, Patricia; Balling, Morten; Gnan, Ernest; … - Conference on "Brexit and the Implications for …; … - 2017
On 23rd February 2017, SUERF and EY organized a conference on "Brexit and the Implications for Financial Services" at EY's offices, Churchill Place, Canary Wharf, London. While the outcome of the Brexit negotiations remains highly uncertain, the conference discussed the burning questions for...
Persistent link: https://www.econbiz.de/10011712197
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International Tax Neutrality : Revisited
Shaheen, Fadi - 2013
-based taxation has no advantages over source-based taxation in achieving capital export neutrality (CEN), and introduced the idea of … how all international tax neutrality benchmarks can be simultaneously achieved by source-based taxation without the need … neutrality, and that interpreting CIN largely as I did, it is residence-based taxation that can simultaneously achieve both CEN …
Persistent link: https://www.econbiz.de/10013083814
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International Tax Neutrality : Reconsiderations
Shaheen, Fadi - 2013
neutrality analysis, this article argues that residence-based taxation has, at best, no advantages over source-based taxation in …, simultaneously with the other tax neutrality theories, simply by source-based taxation (not necessarily with globally harmonized …
Persistent link: https://www.econbiz.de/10013083816
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The financial transaction tax : an ANOVA assessment of selected EU countries
Raisová, Manuela; Regásková, Martina; Lazányi, Kornélia - In: Equilibrium : quarterly journal of economics and … 15 (2020) 1, pp. 29-48
Persistent link: https://www.econbiz.de/10012259943
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Contagion and Spillovers: New Insights from the Crisis
Backé, Peter; Feldkircher, Martin; Gnan, Ernest; … - 2010
On February 12, 2010, SUERF, the Oesterreichische Nationalbank and the Bankwissenschaftliche Gesellschaft continued their established tradition of jointly organised conferences. As evidenced also by the 115 conference participants, this year's subject of "Contagion and Spillovers – New...
Persistent link: https://www.econbiz.de/10011689946
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Contagion and spillovers : new insights from the crisis : a joint publication with the Austrian Society for Bank Research
Backé, Peter (ed.); Gnan, Ernest (ed.);  … - Contagion and Spillovers – New Insights from the …; … - 2010
On February 12, 2010, SUERF, the Oesterreichische Nationalbank and the Bankwissenschaftliche Gesellschaft continued their established tradition of jointly organised conferences. As evidenced also by the 115 conference participants, this year's subject of "Contagion and Spillovers – New...
Persistent link: https://www.econbiz.de/10011706561
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Home Country Tax System Characteristics and Corporate Tax Avoidance : International Evidence
Atwood, T. J. - 2012
We examine whether three tax system characteristics – required book-tax conformity, worldwide versus territorial approach, and perceived strength of enforcement – impact corporate tax avoidance across countries after controlling for firm-specific factors previously shown to be associated...
Persistent link: https://www.econbiz.de/10013116171
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Will the centralisation of carbon pricing revenue in the EU lead to laxer climate policy?
Fuest, Clemens; Meier, Volker - 2021
We analyse the economic impact of using carbon pricing revenue to fund the EU budget. Such a reform would redistribute from countries with above average carbon intensive production to less carbon intensive countries. Once the reform is implemented, the low carbon countries will prefer a lower...
Persistent link: https://www.econbiz.de/10012494875
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Cross-border banking in the EU since the crisis : what is driving the great retrenchment?
Emter, Lorenz; Schmitz, Martin; Tirpák, Marcel - 2018
This paper examines the drivers of the retrenchment in cross-border banking in the European Union (EU) since the global financial crisis, which stands out in international comparison as banks located in the euro area and in the rest of the EU reduced their cross-border claims by around 25%....
Persistent link: https://www.econbiz.de/10011802126