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Tax incentives, international commitments, and tax sufficiency : another impossible trilogy
Barreix, Alberto; Velayos, Fernando - 2021
Persistent link: https://www.econbiz.de/10012648212
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Trends in income taxation : are taxes converging in Central and Eastern European countries?
Bernardelli, Michał; Felis, Paweł; Jamrozy, Marcin; … - In: International journal of management and economics 59 (2023) 4, pp. 349-370
The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the...
Persistent link: https://www.econbiz.de/10014476879
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Taxing Pensions: Cross-country Differences and International Co-ordination
Fenge, Robert; Werding, Martin - In: CESifo DICE Report 01 (2003) 3, pp. 30-35
Persistent link: https://www.econbiz.de/10011696442
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The Dual Income Tax System - An Overview
Boadway, Robin - In: CESifo DICE Report 02 (2004) 3, pp. 3-8
Persistent link: https://www.econbiz.de/10011696476
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Thin capitalisation
1987
Persistent link: https://www.econbiz.de/10000723526
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Model tax convention on income and on capital / Condensed version
OECD / Directorate for Financial, Fiscal and Enterprise … - Paris : OECD - [1.]1992; 2.1996 -
Persistent link: https://www.econbiz.de/10000603472
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Taxation of personal interest income in 18 OECD countries
Gustavsson, Camilla - 1990
Persistent link: https://www.econbiz.de/10000129618
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Taxation and household saving : country surveys
OECD - 1994
Persistent link: https://www.econbiz.de/10000533797
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Model tax convention on income and on capital
2004 - [2. Aufl.]
Persistent link: https://www.econbiz.de/10000651183