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Fiscal decentralization and the shadow economy
Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...
Persistent link: https://www.econbiz.de/10011582864
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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 2006
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition
Persistent link: https://www.econbiz.de/10012781971
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Policies and International Integration : Influences on Trade and Foreign Direct Investment
Nicoletti, Giuseppe; Golub, Steve; Hajkova, Dana; … - 2003
This paper assesses the importance of border and non-border policies for global economic integration. The focus is on four widely-advocated policies: removing explicit restrictions to trade and FDI; promoting domestic competition; improving the adaptability of labour markets; and ensuring...
Persistent link: https://www.econbiz.de/10012446035
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Evaluating the impact of global oil prices on the SADC and the potential for increased trade in biofuels and natural gas within the region
Moyo, Alfred - 2019
This paper investigates whether Southern African Development Community countries that are vulnerable to changes in oil prices could instead substitute oil and petroleum products with biofuels and gas from within the region. A pooled mean group estimator was used to determine the impact of oil...
Persistent link: https://www.econbiz.de/10012003797
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Taxation and the financial crisis : [this book originated in a conference held in Milan in April 2009 at Università Bocconi ...]
Alworth, Julian (ed.); Arachi, Giampaolo (ed.) - 2012
The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international … financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial …
Persistent link: https://www.econbiz.de/10011385623
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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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Economic relations between personal and corporate income tax
Skica, Tomasz; Wolowiec, Tomasz; Pavlov, Pavel - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 1, pp. 60-68
. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis … in which the objective of the taxation is discussed. This part represents the trends in research on taxation and … stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax …
Persistent link: https://www.econbiz.de/10010390252
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Bank regulation and sovereign risk : a paradox
Afonso, António; Teixeira, André - 2023
This paper investigates the impact of banking prudential regulation on sovereign risk. We show that prudential regulation reduces sovereign risk and induces governments to spend more. As a result, countries with tight prudential regulation have lower primary budget balances and accumulate more...
Persistent link: https://www.econbiz.de/10014281475
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Trade re(im)balanced : the role of regional trade agreements
Sokolova, Maria V. - 2016 - This version: May 2016
This paper documents the novel fact that Regional Trade Agreements (RTA) decrease bilateral trade imbalances as measured by conventional measure of the net export share in gross trade. While on average an RTA decreases bilateral trade imbalance by 7%, greater trade integration through a deeper...
Persistent link: https://www.econbiz.de/10011490953
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Trade and capital flows : substitutes or complements? : an empirical investigation
Belke, Ansgar; Domnick, Clemens - 2019
This paper examines the linkages between the trade of goods and financial assets. Do both flows behave as complements (implying a positive correlation) or as substitutes (negative correlation)? Although a classic topic in international macroeconomics, the empirical evidence has remained...
Persistent link: https://www.econbiz.de/10012063758