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Taille de pays et stratégie de concurrence fiscale des petits pays.
Chatelais, Nicolas - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2011
In this paper, we try to understand the economic policies choice of countries in terms of size. According to the case whether a country is large or small, it will have different incentives in the choice of its growth strategy. Theoretically, a large country would prefer use a policy which...
Persistent link: https://www.econbiz.de/10009399764
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Taille de pays et croissance en Europe.
Chatelais, Nicolas - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2011
In this paper, we focus on the concept of size of country (or economy). Specifically, within the European Union (EU), we look for growth discrepancies between countries according to their size. We try to explain growth differential using arguments related to the size of countries. Thus, we...
Persistent link: https://www.econbiz.de/10009399765
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Elasticité des bases fiscales (composées des profits des sociétés)en Europe.
Chatelais, Nicolas - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2011
In this paper, we pursue several goals; we first check if the downward trend in corporate income tax rates in Europe reflects a strategy of tax competition, and not a "yardstick competition" in neighboring countries. We estimate the scale of fiscal externalities on neighboring countries in terms...
Persistent link: https://www.econbiz.de/10009645272
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Comportements stratégiques fiscaux des petits pays en Europe.
Chatelais, Nicolas - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2011
This paper contribtes to the small empirical literature dealing with strategic tax behaviors of small EU countries. We estimate tax reaction functions of national governments competing with each other. Deriving a simple model of tax competition in a Nash and Stackelberg framework, we use panel...
Persistent link: https://www.econbiz.de/10009645281
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Are small countries leaders of the European tax competition ?.
Chatelais, Nicolas; Peyrat, Mathilde - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2008
The aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we...
Persistent link: https://www.econbiz.de/10005670875
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Unternehmenshilfen in der Coronakrise: Ein Zwischenstand
Fabig, Holger; Meyer, Steffen; von Weizsäcker, Jakob - In: Vierteljahrshefte zur Wirtschaftsforschung 90 (2021) 3, pp. 59-94
Die Coronapandemie hat die Bundesregierung vor bis dahin ungekannte Herausforderungen gestellt. Unter hoher Unsicherheit musste sie in kurzer Zeit wichtige Entscheidungen zur Stabilisierung der deutschen Volkswirtschaft fällen, um den gleichzeitigen Angebots- und Nachfrageschock abzufedern....
Persistent link: https://www.econbiz.de/10014001293
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Public Guarantees for Small Businesses in Italy during COVID-19
Core, Fabrizio - 2020
This paper assesses the public guarantee scheme for small businesses approved in Italy during the Covid-19 pandemic. In April 2020 the Italian government introduced a free 100% government guarantee on loans below €25.000 that requires no credit approval by banks. Using loan-level data from the...
Persistent link: https://www.econbiz.de/10012833691
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The Impact of the Paycheck Protection Program on Small Businesses : Evidence from Administrative Payroll Data
Cole, Allison - 2021
This paper uses administrative data from a private payroll processor whose clients are primarily very small businesses (median 5 employees) to measure both which firms apply for financial relief through the Paycheck Protection Program (PPP) and the effects of this financial relief. Conditional...
Persistent link: https://www.econbiz.de/10013244025
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Small Business Experiences as the Paycheck Protection Program Ends : Evidence from Covered Period Expiration
Pardue, Luke - 2021
Over $500 billion in government-guaranteed loans were disbursed to small businesses through the Paycheck Protection Program (PPP), a key element of the federal government’s fiscal stimulus efforts during the coronavirus-induced recession. While much research has focused on the employment...
Persistent link: https://www.econbiz.de/10013245992
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Recognition of taxes and implementation of tax procedures by SMEs in Albania
Bajrami, Etleva - In: Contemporary economics 15 (2021) 2, pp. 224-239
In Albania, most businesses are classified as SMEs and their importance in the economy has grown exponentially in … recent years. As SMEs comprise the majority of businesses, their taxes are crucial for the state budget. The purpose of this … paper is to understand the SMEs' attitude toward tax compliance. The objective of this research is to assess tax knowledge …
Persistent link: https://www.econbiz.de/10012544356