Daycares closed on March 16, 2020 in Turkey to prevent the spread of COVID-19. At the same time, the two most common nonparental childcare arrangements in Turkey-care of children by grandparents and nannies-became undesirable due to health concerns and in some cases also unfeasible due to the...

Wir vergleichen den Einfluss von zwei unterschiedlichen steuerpolitischen Strategien - eine dauerhafte Senkung der Unternehmenssteuerbelastung (etwa des Körperschaftsteuersatzes) und temporäre steuerliche Investitionsanreize (etwa durch Sonderabschreibungen). Dabei greifen wir sowohl auf die...

We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...

The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...

The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure,...

Research on many important questions on taxation is impeded by a lack of cross-nationally comparable data. We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related...

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

The increasing misalignment between the technological and economic domains in today's digitalized global economy puts managers under constant pressure to redesign firms' business models. Business model innovation has thus become a critical managerial challenge to develop and sustain competitive...

Die Unternehmensteuerreform 2008 zielt darauf ab, die Attraktivität des Standortes Deutschland und die unternehmerische Eigenkapitalausstattung zu verbessern. Dies soll durch Steuersatzsenkungen für Kapitalgesellschaften und die Einführung einer Thesaurierungsbegünstigung für...