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A Quantitative Approach to Measure Tax Competitiveness Between EU Countries

Liapis, Konstantinos J.; Galanos, Christos L.; Politis, … - In: International Journal of Economic Sciences and Applied … 7 (2014) 3, pp. 7-23

assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies … aforementioned taxes are integrated into a new total competitiveness taxation index (TCTI), following weighted hierarchical … subgroups exist within the (27) EU countries and that EU lacks taxation policies with common rules or restrictions. Following …

Persistent link: https://www.econbiz.de/10011310274

Governmental taxation of households choosing between a national currency and a cryptocurrency

Wang, Guizhou; Hausken, Kjell - In: Games 12 (2021) 2, pp. 1-24

government's taxation on both currencies decreased in the output elasticity for the national currency. High output elasticity for …. The household was less (more) likely to tax evade on the national (global) currency if the government valued taxation and …A game between a representative household and a government was analyzed. The household chose which fractions of two …

Persistent link: https://www.econbiz.de/10013200096

Private investment, government expenditure and taxes in the European Union

Brito-Gaona, Luis Felipe; Iglesias, Emma M. - In: Revista de Métodos Cuantitativos para la Economía y … 26 (2018), pp. 3-24

private investment. And third, in order to stimulate private investment, government intervention has a negative effect, as …

Persistent link: https://www.econbiz.de/10014494385

Income tax grouping as tax management tool: Lessons from EU with focus on Poland

Karpowicz, Andrzej - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 675-685

The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on...

Persistent link: https://www.econbiz.de/10012703634

Fantasy Pitching

Faff, Robert W.; Ali, Searat; Atif, Muhammad; Brenner, Matt - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 360-379

This paper outlines a fantasy research pitch exercise conducted in a PhD course at the University of Queensland. Using Faff's (2015, 2017) pitching research template, students attending the course were asked to engage in a group exercise to pitch a "fantasy" research topic. While the final...

Persistent link: https://www.econbiz.de/10015196252

Pitching Non-English Language Research: A Dual-Language Application of the Pitching Research Framework

Faff, Robert W.; Shaob, Xuefeng; Alqahtani, Faisal; … - In: Journal of Accounting and Management Information … 17 (2018) 2, pp. 266-290

The global language of scholarly research is English and so the obstacle of getting noticed is montainous when the article is not written in the English language. Indeed, despite rapid advances in technology, the "tyranny of language" creates a segmentation inhibiting scholarly research and...

Persistent link: https://www.econbiz.de/10015196285

Production and securitization of foreign infrastructure by "Team Korea"

Hong, Dasom - In: Financial Internet Quarterly 16 (2020) 3, pp. 1-18

The financialization of infrastructure has emerged as a resolution for alleviating government budget pressures derived …

Persistent link: https://www.econbiz.de/10013466264

Ressource Boden: ökologisches Schutzgut oder Basis wirtschaftlicher Entwicklung?

Krehl, Angelika; Jehling, Mathias; Krüger, Tobias - In: Vierteljahrshefte zur Wirtschaftsforschung 91 (2022) 1, pp. 55-67

Das sozioökonomische Wachstum und die raumstrukturellen Veränderungen der letzten ca. 50 Jahre haben Spuren hinterlassen. Dabei zeigt sich ein Spannungsfeld, denn die Bereitstellung von Flächen für urbane Nutzungen geht mit Nutzungskonflikten hinsichtlich der Ressource Boden einher. Im...

Persistent link: https://www.econbiz.de/10014285733

The labor market in New Zealand, 2000-2021

Maré, David C. - In: IZA World of Labor (2022)

New Zealand is a small open economy, with large international labor flows and skilled immigrants. After the global financial crisis (GFC) employment took four years to recover, while unemployment took more than a decade to return to pre-crisis levels. M¯aori, Pasifika, and young workers were...

Persistent link: https://www.econbiz.de/10014331167

Wohnungspolitik: Das Paradoxon regulierungsbedingter Konsumentenrenten

Löhr, Dirk - In: Wirtschaftsdienst 103 (2023) 9, pp. 624-629

Die Lage auf dem Wohnungsmarkt in Deutschland ist angespannt. Das von der Bundesregierung avisierte Ziel von 400.000 neu zu bauenden Wohnungen pro Jahr kann nicht realisiert werden. Neben einem weiteren Anziehen der Mietpreisregulierung wird eine Liberalisierung der Mietpreise und eine Stärkung...

Persistent link: https://www.econbiz.de/10014433102