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In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden...
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Robust GDP growth, declining unemployment, low and stable inflation, and a string of fiscal and current account surpluses -- it's a record to be envied. These outcomes in Canada owe much to sound macroeconomic policies, as well as to a favorable external environment. This book focuses on these...
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A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A …
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Empirical evidence on the relationship between trade liberalization, exchange rates, and tax revenue is mixed. This paper examines these linkages anew. Using a panel of 22 countries in Sub-Saharan Africa, over 1980-1996, we perform Generalized Method of Moment regressions to test this...
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