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Recent Developments in the Debate on Deferral
Altshuler, Rosanne - 2000
In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The … efficiency consequences of deferral. This section then proceeds to evaluate some of the theoretical arguments for deferral that … affected by the availability of deferral on active profits. Understanding the behavioral responses of firms to home and host …
Persistent link: https://www.econbiz.de/10010334268
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Recent developments in the debate on deferral
Altshuler, Rosanne - 2000 - This draft: February 20, 2000
In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The … efficiency consequences of deferral. This section then proceeds to evaluate some of the theoretical arguments for deferral that … affected by the availability of deferral on active profits. Understanding the behavioral responses of firms to home and host …
Persistent link: https://www.econbiz.de/10011575235
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Actuarially fair accrual rates and deferral of the UK state pension
Dagpunar, John - 2018
Persistent link: https://www.econbiz.de/10011912071
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Bankers' pay and excessive risk
Thanassoulis, John; Tanaka, Misa - 2015
Persistent link: https://www.econbiz.de/10011402766
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The impact of deferral and adverse selection on the actuarial fairness and cost neutrality of the UK state pension
Dagpunar, John - 2019
Persistent link: https://www.econbiz.de/10012705371
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Measuring the effects of bank remuneration rules : evidence from the UK
Sakalauskaite, Ieva; Harris, Qun - 2022
Persistent link: https://www.econbiz.de/10013540645
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Profit shifting by multinational corporations in Kenya: The role of internal debt
Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; … - 2022
Illicit financial flows directly impact a country's ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and dependence on corporate income taxes,...
Persistent link: https://www.econbiz.de/10013204793
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Corporate tax competition in the presence of unemployment
Morita, Tadashi; Ogawa, Yoshitomo; Ono, Yoshiyasu - 2017
Persistent link: https://www.econbiz.de/10012132599
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Profit shifting by multinational corporations in Kenya : the role of internal debt
Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; … - 2022
Illicit financial flows directly impact a country's ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and dependence on corporate income taxes,...
Persistent link: https://www.econbiz.de/10013173607
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Employment effects of the new German minimum wage : evidence from establishment-level micro data
Bossler, Mario; Gerner, Hans-Dieter - Institut für Arbeitsmarkt- und Berufsforschung - 2016
Am 1. Januar 2015 wurde in Deutschland der allgemeine gesetzliche Mindestlohn eingeführt. Wir identifizieren Beschäftigungseffekte des Mindestlohns durch Variation in der Betroffenheit von Betrieben. Das IAB-Betriebspanel ermöglicht uns dabei, antizipierende Lohnanpassungen und...
Persistent link: https://www.econbiz.de/10011441962