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Welfare cost of the real estate transfer tax

Büttner, Thiess - 2017

This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical...

Persistent link: https://www.econbiz.de/10011597860

Country-by-country reporting : tension between transparency and tax planning

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10011594822

Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics

Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

Persistent link: https://www.econbiz.de/10014367377

Bringing tax avoiders to light : moral framing and shaming in a public goods experiment

Tsikas, Stefanos A.; Wagener, Andreas - 2018

With a series of public goods games in a 2x2-design, we analyze two channels that might moderate social dilemmas and increase cooperation without using pecuniary incentives: moral framing and shaming. Cooperation increases when non-contributing to a public good is framed as morally debatable and...

Persistent link: https://www.econbiz.de/10011879913

How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach

Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - 2018

This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...

Persistent link: https://www.econbiz.de/10011793853

Taxation of top incomes and tax avoidance

Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2024

This paper studies the aggregate and distributional effects of raising the top marginal income tax rate in the presence of tax avoidance. To this end, we develop a quantitative macroeconomic model with heterogeneous agents and occupational choice in which entrepreneurs can avoid taxes in two...

Persistent link: https://www.econbiz.de/10014632306

Tax policy of Serbia in the function of developing the economic system

Anicic, Jugoslav; Laketa, Marko; Radovic, Branka; … - In: UTMS journal of economics / University of Tourism and … 3 (2012) 1, pp. 33-43

, primarily value added tax (VAT). Tax system of Serbia is specific for its big burdens for work, and smaller burden of profits …

Persistent link: https://www.econbiz.de/10009675713

Administrative Obligations of VAT Taxpayers -- Serbia versus European Union

Savic, Slaven - 2016

, the Republic of Serbia, by its size and economic potential, has a relatively small economy, so it is necessary to set such …

Persistent link: https://www.econbiz.de/10012999850

Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro : Progress and Problems

Tesche, Jean E. - 2017

This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and …. Serious reform began in 1996 in BiH, after the war, but only in 2001 in Serbia. Along with the inherited Yugoslav system in … more difficult. The almost continuous difficulties in the ruling coalitions in Serbia have slowed economic and tax reform …

Persistent link: https://www.econbiz.de/10012974360

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Raonic, Ivan - 2016

Abstract: The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a …

Persistent link: https://www.econbiz.de/10012979957