Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Clemens Fuest, Alfons Weichenrieder
core
Corporate influence on food and nutrition policies in Latin America and the Caribbean: key determinants and policy directions. [PDF]
Villalobos-Pérez A +3 more
europepmc +1 more source
This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 ...
Martin Feldstein
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Domestic resources for surgical care financing: a descriptive analysis of global health expenditure trends and illustrative case studies on fiscal mechanisms in LMICs. [PDF]
Reddy R +8 more
europepmc +1 more source
Corporate Taxation and the Impact of Governance, Political and Economic Factors [PDF]
In this paper we first use two international data sets to investigate how governance, political and economic factors influence corporate tax rates.
Marcel Gérard, Fernando M.M. Ruiz
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The political economy of novel food taxes and subsidies in India: insights from stakeholder interviews and a scoping review. [PDF]
Summan A +3 more
europepmc +1 more source
Financing the transition: a roadmap for sustaining disease control in low- and middle-income countries after the 2025 contraction in development assistance for health. [PDF]
Sriram S.
europepmc +1 more source
Fiscal Policy for Health: Sugar-Sweetened Beverage Tax Design and Soft Drink Consumption Across Geographies, 2010-2024. [PDF]
Zheng R, Ali H, Hu Y, An M.
europepmc +1 more source
Exploring the Negative Influence of Commercial Determinants on Oral Health: A Scoping Review. [PDF]
Singamsetti S +3 more
europepmc +1 more source
Prefecture government fiscal intervention and corporate asset allocation: The perspective of transaction cost theory. [PDF]
Pan J.
europepmc +1 more source

