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Policy challenges for the next 50 years
Braconier, Henrik; Nicoletti, Giuseppe; Westmore, Ben - 2014
This paper identifies and analyses some key challenges that OECD and partner economies may face over the coming 50 years if underlying global trends relating to growth, trade, inequality and environmental pressures prevail. For example, global growth is likely to slow and become increasingly...
Persistent link: https://www.econbiz.de/10010374491
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Locational competition: A neglected paradigm in the international division of labour
Siebert, Horst - 2005
institutional equilibrium in the world economy can be expected or whether many national equilibriums can coexist. …
Persistent link: https://www.econbiz.de/10010273170
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Does globalization affect taxation policies? : evidence from Turkey
Nacar, Birsen; Karabacak, Yakup - In: Applied economics letters 30 (2023) 12, pp. 1627-1630
Persistent link: https://www.econbiz.de/10014304883
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Jurisdictions with lowest effective tax rates in the post-BEPS landscape : CbCR evidence and implications
Procházka, Petr - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 33-52
add more variables to the model: such as profitability, labour productivity, and other controlling variables. Conclusion …
Persistent link: https://www.econbiz.de/10012295798
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Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2019
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
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Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2020
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
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The taxing deed of globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - 2016 - This draft: April 2016
We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and … increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from …-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of …
Persistent link: https://www.econbiz.de/10011484335
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The taxing deed of globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - 2016
Persistent link: https://www.econbiz.de/10011502358
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The taxing deed of globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - In: The American economic review 109 (2019) 2, pp. 353-390
Persistent link: https://www.econbiz.de/10011992616
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Firm-specific forward-looking effective tax rates
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - 2008
Persistent link: https://www.econbiz.de/10003846789