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The effect of local corruption on ownership strategy in cross border mergers and acquisitions
Di Guardo, Maria Chiara; Marrocu, Emanuela; Paci, Raffaele - 2015
This paper focuses on how corruption affects an important internationalization behavior of firms: the extent of control … most relevant, due to its broad effect on the economy, is corruption. Corruption can be thought of as anything that … specifically in the realm of M&A (see Weitzel and Berns, 2006). Although the level of corruption of the host countries is expected …
Persistent link: https://www.econbiz.de/10011484494
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Regional competition on tax administration
Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: January 2012
The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...
Persistent link: https://www.econbiz.de/10011521604
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Does tax enforcement counteract the negative effects of terrorism? : a case study of the Basque country
Salvadori, Luca - 2015
This paper analyses the impact of terrorism on tax enforcement policies by focusing on the case of the Basque Country. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking a theoretical analysis. The findings of this are tested...
Persistent link: https://www.econbiz.de/10011476365
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Empirical evidence on tax information sharing among sub-central administrations
Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: December 2012
The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...
Persistent link: https://www.econbiz.de/10011565984
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Local government fiscal regulation in the EU : the impact of balanced budget rules
Jochimsen, Beate; Raffer, Christian - 2020
In the past decades many European countries implemented numerical fiscal rules in order to strengthen fiscal discipline on all levels of government. This development was intensified by the financial crisis in 2008. Although plenty of research points to the discipline-enhancing effect of these...
Persistent link: https://www.econbiz.de/10012426624
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Does accrual accounting alter fiscal policy decisions? : evidence from Germany
Christofzik, Désirée I. - 2019
Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...
Persistent link: https://www.econbiz.de/10012265284
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Accrual accounting and the local government budget : a matching evaluation
Raffer, Christian - 2020
The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...
Persistent link: https://www.econbiz.de/10012438189
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Democracy and institutional quality : theory and evidence
Krieger, Tommy - 2019
We present a simple model that illustrates how democracy may improve the quality of economic institutions. The model further suggests that institutional quality varies more across autocracies than across democracy and that the positive effect of democracy on institutional quality is increasing...
Persistent link: https://www.econbiz.de/10012236426
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Lobbyism in Germany : what do we know?
Polk, Andreas - 2017
Based on the two main channels of influence seeking, contribution payments and informational lobbying, we survey empirical studies about lobbying in Germany and discusses the available data and research approaches. Based on two novel data sets, we provide first insights towards further steps of...
Persistent link: https://www.econbiz.de/10011810672
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Do financial markets value quality of fiscal governance?
Keita, Kady; Leon, Gene; Lima, Frederico - In: Open economies review 32 (2021) 5, pp. 907-931
Persistent link: https://www.econbiz.de/10013171873