Um die Ziele für nachhaltige Entwicklung (SDGs) bis 2030 zu erreichen, benötigen die Entwicklungsländer zusätzliche Finanzmittel. Dafür gibt es vier Finanzierungsquellen: inländische öffentliche Mittel (oder Einnahmen), internationale öffentliche Mittel, inländische private Mittel oder...

Corporate tax revenue and Foreign Direct Investment (FDI) are two key development finance sources according to the Addis Ababa Action Agenda for Financing for Development. These sources are important for developing countries to finance public goods and mobilize private investment for sustainable...

Tax systems worldwide face far-reaching transformations through the implementation of digital technologies. A growing body of academic literature addresses these transformations and explores how digitalisation is affecting the operations and efficiency of revenue agencies, and taxpayer...

To achieve the Sustainable Development Goals (SDGs) by 2030, developing countries need additional funding. Funding can come from four sources: domestic public resources (or revenues), international public resources, domestic private resources or international private resources. Of these four...

Um die Ziele für nachhaltige Entwicklung (SDGs) bis 2030 zu erreichen, benötigen die Entwicklungsländer zusätzliche Finanzmittel. Dafür gibt es vier Finanzierungsquellen: inländische öffentliche Mittel (oder Einnahmen), internationale öffentliche Mittel, inländische private Mittel oder...

Corporate tax revenue and Foreign Direct Investment (FDI) are two key development finance sources according to the Addis Ababa Action Agenda for Financing for Development. These sources are important for developing countries to finance public goods and mobilize private investment for sustainable...

The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large losses in governments' revenues. In times of multiple...

Contrary to previous findings, we find a systematic and economically sizeable relationship between income levels and life expectancy in a panel dataset of 197 countries over 213 years. By itself, GDP/capita explains more than 64 percent of the variation in life expectancy. The Preston curve...