Countries in transition are faced with lack of experience in terms of analytical techniques to time-series (seasonal adjustment for example), and in most cases the series are not long enough to allow a cyclical analysis. Romania is presently in a period of transition in all aspects of social,...

The article starts from the realities of the European Union and details a wide range of aspects concerning the taxation mechanism and its improvement while also providing for macroeconomic stability; it compares the current taxation levels in the European Union, and analyses fiscal competition...

The article starts from the realities of the European Union and details a wide range of aspects concerning the taxation mechanism and its improvement while also providing for macroeconomic stability; it compares the current taxation levels in the European Union, and analyses fiscal competition...

The article starts from the realities of the European Union and details a wide range of aspects concerning the taxation mechanism and its improvement while also providing for macroeconomic stability; it compares the current taxation levels in the European Union, and analyses fiscal competition...

This paper analyzes the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically faced with. Our model suggests that the debt ratio is...

Die vorliegende Arbeit untersucht anhand von europäischen Firmendaten den Einfluss der Körperschaftsteuer auf die Unternehmensverschuldung. Dabei wird insbesondere auf Firmenheterogentität in Bezug auf Firmengröße und Gesellschaftsform fokussiert. Der verwendete Datensatz enthält...

This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a young firm is typically faced with. Our model allows to...

We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...

By the late 1960s, real effective taxation of income from individual firm owner-ship in Sweden approached 100 percent. A series of tax reforms initiated in the late 1970s reversed this situation. This paper has a threefold purpose: (1) to elucidate the thinking behind the vision of creating a...