Results 41 to 50 of about 395 (206)

Impact of Sovereign Debt Maturity on Fiscal Sustainability

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso, José Alves, Oļegs Matvejevs, Oļegs Tkačevs   +3 more
wiley   +1 more source

Fiscal Cyclicality and Debt Sustainability: Evidence From Over a Century of Data

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a historical fiscal dataset for a group of 11 economies over the period 1880–2022, we examine debt sustainability and fiscal policy cyclicality and assess the factors influencing fiscal behaviour. We find that positive and statistically significant responses of primary balances to debt emerge in specific historical episodes and ...
Christos Chrysanthakopoulos, Franciscos Koutentakis, Athanasios Tagkalakis   +2 more
wiley   +1 more source

Transfer pricing and the Czech tax policy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime ...
Veronika Solilová, Veronika Sobotková
doaj   +1 more source

Sustainable Foreign Direct Investment in Emerging Markets: The Institutional Drivers of Firms' Climate Action

Sustainable Development, EarlyView.
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley   +1 more source

On the development of Russian tax treaty case law

Правоприменение
The research subject. This study focuses on recent developments (2021-2023) in Russian tax treaty case law.The purpose of the research. The objective of this research is to analyze the key trends and developments in tax treaty case law in Russia for the ...
E. V. Kilinkarova
doaj   +1 more source

Benchmark and Tax Expenditures on Personal Income Tax in Ukraine

ECONOMICS, 2023
The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of
Sokolovska Alla, Zatonatska Tetiana, Rainova Larysa   +2 more
doaj   +1 more source

A Survey Experiment on How Legal Status of Nicotine Products Influences Young Adults' Perceptions and Choices

Southern Economic Journal, EarlyView.
ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner, Belgi Turan, Berna Tarı Kasnakoğlu, Yenal Can Yiğit, Donald S. Kenkel, Alan D. Mathios   +5 more
wiley   +1 more source

The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses.
Renée Antonieta Villagra Cayamana, Jorge Antonio Villagra Cayamana   +1 more
doaj  

Direct Taxation in the European Union Countries (II)

CECCAR Business Review, 2021
The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record ...
Maria-Cosmina PINȚEA
doaj   +1 more source

Regulation, Taxation, and Resources: Unpacking Greenhouse Gas Emission Drivers Across G7 Economies

Thunderbird International Business Review, EarlyView.
ABSTRACT Advanced economies are under growing pressure to downscale greenhouse gas (GHG) emissions without undermining growth, yet G7 (Group of Seven) nations, representing almost 10% of the world's population, still generate one quarter of global GHGs.
Mohammad Imtiaz Hossain, Md Emon Ahmed, Mohammad Fakhrul Islam, Md. Karimul Alam, Mohammad Abdullah Al Mamun, Md Tarique Kazi   +5 more
wiley   +1 more source