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Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-Country Evidence from the Amadeus Dataset
Schwellnus, Cyrille; Arnold, Jens - Economics Department, Organisation de Coopération et … - 2008
This paper uses a stratified sample of firms across OECD economies over the period 1996-2004 to analyse the effects of corporate taxes on productivity and investment. Applying a differences-in-differences estimation strategy which exploits differential effects of corporate taxes on firms with...
Persistent link: https://www.econbiz.de/10005046045
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Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries
Arnold, Jens - Economics Department, Organisation de Coopération et … - 2008
la croissance économique ? : Évidences empiriques d'un panel de pays de l'OCDE<BR>Cet article étudie le lien entre la … structure de la fiscalité et la croissance économique. L’analyse empirique inclut des indicateurs sur la répartition des taxes … dans des équations de croissance pour un panel de 21 pays de l’OCDE, en prenant en compte l’accumulation du capital …
Persistent link: https://www.econbiz.de/10005046159
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Fiscalité et croissance
Aujean, Michel; Lorenzi, Jean-Hervé - Université Paris-Dauphine (Paris IX) - 2011
Persistent link: https://www.econbiz.de/10010706370
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Assessing the Influence of Different Interest Groups on International Tax Policy: Evidence from the BEPS Project
Elschner, Christina; Hardeck, Inga - In: Contemporary Accounting Research 39 (2021) 1, pp. 304-338
This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organisation for Economic Co‐operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...
Persistent link: https://www.econbiz.de/10014503878
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Social protection and revenue collection: How they can jointly contribute to strengthening social cohesion
Burchi, Francesco; von Schiller, Armin; Strupat, Christoph - In: International Social Security Review 73 (2020) 3, pp. 13-32
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the...
Persistent link: https://www.econbiz.de/10012509494
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Technological acquisition in the Thai rice milling and related capital goods industries.
MS, Kaosa-Ard - International Labour Organization (ILO), United Nations - 1986
Working paper on choice of technology in the rice milling industry and related agricultural machinery industry of Thailand. Examines the impact of trends in supply and demand, labour supply, price policies, fiscal policies and competition with USA. Discusses technical aspects of rice processing...
Persistent link: https://www.econbiz.de/10010965723
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Government policies and the urban informal sector in sub-saharan Africa: a comparative study on Kenya, Tanzania, Mozambique and Angola.
P, Assuncao - International Labour Organization (ILO), United Nations - 1993
Persistent link: https://www.econbiz.de/10010965866
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Basic needs and employment; fiscal incidence in Sri Lanka, 1973 and 1980.
P, Alailima - International Labour Organization (ILO), United Nations - 1984
ILO pub-WEP pub. Working paper on the effect of taxation and subsidy programmes on income distribution in Sri Lanka - examines tax revenue (covering import tax, consumption tax, licence taxes and income tax), and public expenditure on basic needs (incl. Food subsidies, health, transport, social...
Persistent link: https://www.econbiz.de/10010965869
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Government policies and the urban informal sector in Africa.
T, Tesfachew - International Labour Organization (ILO), United Nations - 1992
Persistent link: https://www.econbiz.de/10010966172
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Les syndicats et l'inclusion financière : le cas de l'Afrique du Sud
Ludwig, Cédric - International Labour Organization (ILO), United Nations - 2007
Fait le point sur les actions entreprises par les syndicats en matière de politique monétaire et fiscale et sur les changements qu'ils ont pu obtenir.
Persistent link: https://www.econbiz.de/10010966285