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Audit opinion, internal control system, bureaucracy reform, political background and the level of corruption in government institutions

Rahayuningtyas, Dwi Prihatni Amrih; Yulia, F. - In: Competition and cooperation in economics and business : …, (pp. 105-114). 2018

Persistent link: https://www.econbiz.de/10011948819

The relationship between corruption and tax burden : the moderator effect of strength of auditing and reporting standards

Yesilcelebi, Gul; Keyifli, Nazli - In: The impact of globalization on international finance …, (pp. 273-279). 2018

relationship between corruption and tax burden in the Organisation for Economic Co-operation and Development (OECD) countries. The … study was conducted on annual data during the period 2011-2015 about the corruption, tax burden and strength of auditing and … reporting standards of OECD member countries. In this context, data of corruption (Corruption Perceptions Index - CPI) were …

Persistent link: https://www.econbiz.de/10012236657

Problems of developing and transition economies

Nguyen, Chu V. - In: The International trade journal 33 (2019) 1, pp. 80-94

Persistent link: https://www.econbiz.de/10012016422

Investigating the influence of bridging the digital divide on economic growth and corruption control : lessons from developmental economies to developing countries : the case of Ea...

Mekuria, Teklemariam; Kwon, Young-Sun - 2017

The digital divide is now a subject of priority and a serious concern to East African Countries. This research has been made to have comprehensive understanding of the level of the digital divide in Ethiopia including the neighbouring countries and identify the lessons of best performing...

Persistent link: https://www.econbiz.de/10011757412

Congestion, wage rigidities and the provision of public intermediate goods

Pauser, Johannes - 2020

This paper examines efficiency in the provision and utilization of a congestible public input in a symmetric tax competition framework with wage rigidities. Despite the fact that also lump-sum taxation is available for regional governments, second-best efficiency emerges only as a special case...

Persistent link: https://www.econbiz.de/10012419105

To raise or not to raise? : impact assessment of Russia's incremental gas price reform

Heyndrickx, Christophe; Alexeeva-Taleebi, Victoria; … - 2014

One of grand challenges which are faced by Russia today is to deregulate its gas market while favouring longer-term growth of economy. Since the 1990s, several proposals for structural reforms of Russian gas industry have been intensively debated, including the split-up of Gazprom. From the...

Persistent link: https://www.econbiz.de/10011487784

Temporary VAT reduction during the lockdown : evidence from Germany

Clemens, Marius; Röger, Werner - 2021

This paper evaluates the temporary VAT reduction invoked by the German government over the third and fourth quarter of 2020 as part of the COVID-19 stimulus package. There is considerable controversy. Critics argue that VAT reductions are ineffective in the presence of lockdown measures in place...

Persistent link: https://www.econbiz.de/10013341661

The persistent effects of placed-based policy : evidence from the West-German Zonenrandgebiet

Ehrlich, Maximilian von; Seidel, Tobias - 2015 - This version: May 2015

Using a natural experiment from Germany, we show that temporary place-based subsidies generate persistent effects on economic density. We identify employment and capital formation as main channels for higher income per square kilometer. As the spatial regression discontinuity design allows us to...

Persistent link: https://www.econbiz.de/10011477524

Vertical versus horizontal tax incentives policies in Brazil : assessing the impacts using a computable general equilibrium model

Porsse, Alexandre Alves; Madruga, Felipe Gomes - 2015

Since the 2009 financial crisis, some national governments have adopted anticyclical tax policies for recovering and economic growth. These policies can be different in terms of what type of tax incentive policy (income, labor, value added) is chosen as well if the strategy is vertical,...

Persistent link: https://www.econbiz.de/10011479449

Do soda taxes affect the consumption and health of school-aged children? : evidence from France and Hungary

Gangl, Selina - 2021 - Revised version

This paper examines the effect of two different soda taxes on consumption behaviour and health of school-aged children in Europe: Hungary imposed a Public Health Product Tax (PHPT) on several unhealthy products in 2011. France introduced solely a soda tax, containing sugar or artificial...

Persistent link: https://www.econbiz.de/10012670748

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