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Human Rights and Tax in an Unequal World <Veranstaltung> <2016, New York, NY>
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ECONIS (ZBW)
1,171
EconStor
76
RePEc
1
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1
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1
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
Saved in:
2
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
Saved in:
3
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
Saved in:
4
Worldwide Tax Reform : Reversing the Race to the Bottom
Kadet, Jeffery M.
-
2014
-country
taxation
on its worldwide earnings, a multinational cannot achieve double nontaxation. That will eliminate or significantly …
Persistent link: https://www.econbiz.de/10013064383
Saved in:
5
Efficient economic rent
taxation
under a global minimum corporate tax
Hebous, Shafik
;
Mengistu, Andualem T.
-
2024
tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent
taxation
: cash-flow tax and …-flow
taxation
. We relax the assumption of full loss offset; provide a routine for computing effective rates under different designs …
Persistent link: https://www.econbiz.de/10014551068
Saved in:
6
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
Saved in:
7
Tax Planning in an International Environment
Hinchliffe, Sarah
-
2014
Kong,
taxation
advisors and lawyers need to be particularly vigilant in ensuring that their client complies with their …
taxation
obligations and is commercially savvy.No doubt international tax planning is a sophisticated area which involves …
Persistent link: https://www.econbiz.de/10013065664
Saved in:
8
The Merits of Tax Competition in a Globalized Economy
Elkins, David
-
2016
Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...
Persistent link: https://www.econbiz.de/10012992551
Saved in:
9
The Economics of Tax Law
Shaviro, Daniel
-
2014
administrative and political economy concerns in an income tax, the choice between income and consumption
taxation
, the significance … of entity-level
taxation
of corporations, and the issues raised by base-broadening tax reform …
Persistent link: https://www.econbiz.de/10013060642
Saved in:
10
The Benefits of Tax Competition
Teather, Richard
-
2006
. The book begins with a primer on international
taxation
and then shows why the arguments used by government to justify the …
Persistent link: https://www.econbiz.de/10014059840
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