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An evaluation of the 2003 tax reform effort in Brazil
Werneck, Rogério Luiz Furquim (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002503952
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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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Does ownership affect the impact of taxes on firm behaviour? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Persistent link: https://www.econbiz.de/10010516525
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Corporate income tax avoidance in the European arena
Pál, Tibor; Tóth, Zsófia - In: Theory, methodology, practice 11 (2015) 2, pp. 61-67
Persistent link: https://www.econbiz.de/10011430945
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Labor tax harmonization in a multi-country model
Senaj, Matúš; Výškrabka, Milan - In: Finance a úvěr 65 (2015) 3, pp. 192-210
Persistent link: https://www.econbiz.de/10010532141
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Are houses too big or in the wrong place? : tax benefits to housing and inefficiencies in location and consumption
Albouy, David; Hanson, Andrew - In: Tax policy and the economy 28 (2014), pp. 63-96
Persistent link: https://www.econbiz.de/10011381726
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Withholding taxes in the service of BEPS action 1 : address the tax challenges of the digital economy
Brauner, Yariv; Báez Moreno, Andrés - 2015
This position paper of the IBFD Academic Task Force (hereinafter IBFD Task Force) relates to the OECD's work on BEPS Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges presented to the international tax regime by the digital...
Persistent link: https://www.econbiz.de/10011334035
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How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011338112
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Regional tax compliance and tax motivated earnings management : evidence from the 2008 Italian tax reform
Mattei, Marco Maria - In: Corporate ownership & control : international … 12 (2014/15) 1, pp. 31-46
Persistent link: https://www.econbiz.de/10011339544
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How can a country 'graduate' from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011342322