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While assessing the economic impacts of corruption, the corruption-related transmission channels which influence … taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the … impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth …
Persistent link: https://www.econbiz.de/10012483331
Corruption has become one of the most notoriously persistent and progressively worsening social problems afflicting … Zimbabwe today, and this is indisputable. Corruption is most unwanted in the society especially by those not involved, but it … is blamed by those who practice it, just to divert attention. Important to note is that corruption is as old as the …
Persistent link: https://www.econbiz.de/10013044443
In order that an organized body of knowledge might be classified as science, its hypothetical law must be based on facts. Unlike any other social science, fallacies are the root of the technique of thinking in economics. By the lapse of time theses fallacies have been accepted as if they...
Persistent link: https://www.econbiz.de/10013117974
The North American Free Trade Agreement (NAFTA) once again became a newsworthy topic in the US media, this time during the contested Spring 2008 Democratic primary for the US presidency, particularly from campaign talking-points originating within Midwestern Rust-Belt states. Although the merits...
Persistent link: https://www.econbiz.de/10010556639
carbon tax and financial transaction tax (FTT). In my recent article entitled Global Taxation of Cross Border E … that the proposed regime achieves legitimate, certain, efficient and fair taxation on cross border e-commerce income. In … international relations and argue that given the failure in the taxation of cross border e-commerce income, real politicians could …
Persistent link: https://www.econbiz.de/10014157407
The United States Internal Revenue Service (“IRS”) has repeatedly taken the position that, because the IRS does not ask taxpayers to identify their race or ethnicity on submitted tax returns, IRS enforcement actions are not affected by taxpayers' race or ethnicity. This claim, which I call...
Persistent link: https://www.econbiz.de/10013218611
In 2013, the Organization for Economic Cooperation and Development (OECD) launched its base erosion and profit shifting (BEPS) project to inhibit aggressive international tax planning. Action 1 of the BEPS project requires the OECD to identify the main challenges that the digital economy poses...
Persistent link: https://www.econbiz.de/10013032222
cross-border exchange of information about capital income as opposed to taxation at the source. It yields a transparent …
Persistent link: https://www.econbiz.de/10005190716
Recent research on the unobserved economy suggests that the phenomenon has important implications for both macroeconomic policy and public finance. This paper focuses attention on the public finance implications by developing a simple macro-model from which it is possible to derive a Laffer...
Persistent link: https://www.econbiz.de/10010334741
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011615880