Showing 1 - 10 of 1,208
The paper exploits the distributional dynamics and structural changes in the endogenous distribution of economic freedom across countries over time by utilizing the Rosenblatt-Parzen Kernel density estimator compared to the original distribution based on the methodology proposed by the Heritage...
Persistent link: https://www.econbiz.de/10014152313
This article aims to contribute to the ongoing debate on post-capitalist economy by exploring the contours of a sustainability-oriented model of economic governance. To this end, the article analyzes the issues of sustainable development in the three main strands of international economic law...
Persistent link: https://www.econbiz.de/10012908461
This paper investigates the effects of inflation on per capita income growth for 36 developed and developing countries by using structural vector autoregression models that are robust to the consideration of endogeneity by construction. The results show evidence for heterogeneity of such effects...
Persistent link: https://www.econbiz.de/10012846059
This paper traces the rise of tax expenditure reporting in countries of the Global South, with a particular focus on India. It investigates why and how policy makers in some low and middle income countries are now moving to adopt a budgeting practice that originated in wealthy Western nations in...
Persistent link: https://www.econbiz.de/10013099943
Persistent link: https://www.econbiz.de/10009763677
This study aims to provide feedback to the OECD on its Public Consultation, launched on 8 November 2019, on the specific matters of the Global Anti-Base Erosion (GloBE) Proposal, also known as Pillar Two of the BEPS 2.0 Project, as included in the Public Consultation Document (The "Public...
Persistent link: https://www.econbiz.de/10012829078
This study was drafted as the EU topical report for IFA's general report on the topic reconstructing the treaty network and deals with the intersection of three areas: i) European Union law; ii) the OECD's Base Erosion and Profit Shifting project (BEPS) and its implementation, and; iii) member...
Persistent link: https://www.econbiz.de/10014095441
The main objective of this article is to investigate both linear and nonlinear effects of inflation on income inequality and to test the Kuznets hypothesis using panel data of 24 developed countries (DCs) and 66 developing countries (LDCs) observed over the period of 1990 to 2014. Additionally,...
Persistent link: https://www.econbiz.de/10012888688
The main objective of this article is to investigate both linear and nonlinear effects of inflation on income inequality and to test the Kuznets hypothesis using panel data of 24 developed countries (DCs) and 66 developing countries (LDCs) observed over the period of 1990 to 2014. Additionally,...
Persistent link: https://www.econbiz.de/10012889689
The aim of this article is to examine how agriculture and non-agriculture growth and inflation affect income inequality. The multivariate panel data approach is used to examine the application of Kuznets hypothesis between income inequality and agriculture and non-agriculture sector growth and...
Persistent link: https://www.econbiz.de/10012860411