Results 41 to 50 of about 5,681 (173)
Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
American Economic Journal: Economic Policy, 2019 This paper uses all value-added tax (VAT) changes across EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, even when VAT changes are large. These elasticities
Youssef Benzarti, Alisa Tazhitdinova
semanticscholar +1 more source
Dynamic tax competition between symmetric countries with multiple strategic investors
, 2021 Two symmetric countries compete over two-period under a non-preferential taxation regime to attract multiple investors where investors are strategic and investments are sunk once invested.
K. Kishore
semanticscholar +1 more source
European Research on Management and Business EconomicsTo combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman +2 more
doaj +1 more source
Crop Science, Volume 66, Issue 1, January/February 2026.Abstract Six sets of 48 maize (Zea mays L.) inbred lines, and their 96 single crosses generated using the North Carolina Mating Design II system, were evaluated for resistance to gray leaf spot (GLS). The aim of the study was to assess the implications of combining ability, heterotic effects, and potence ratio in breeding for GLS resistance in maize ...
James O. Nyanapah +4 more
wiley +1 more source
Earth System GovernanceThis paper investigates the implications of implementing the Just Energy Transition Partnership (JETP) in South Africa by exploring the factors that are at work when donors and recipients interact with each other.
Heiner von Lüpke
doaj +1 more source
A Sino-German 6cm polarisation survey of the Galactic plane IX. HII regions
, 2019 Large-scale radio continuum surveys provide data to get insights into the physical properties of radio sources. HII regions are prominent radio sources produced by thermal emission of ionised gas around young massive stars.
Gao, X. Y. +4 more
core +1 more source
Tax Competition between Symmetric Countries for Large Asymmetric Investors
, 2021 In a dynamic two-period game between two symmetric countries, we show that a unique subgame-perfect equilibrium arises during the initial stage of the game.
K. Kishore
semanticscholar +1 more source
Zoologica Scripta, Volume 55, Issue 1, Page 37-51, January 2026.ABSTRACT The status of the six traditionally recognised European Vallonia taxa is considered based on mtDNA and nDNA sequences from five independently sorting loci in combination with morphometric landmark analyses conducted on genetically confirmed shells. These analyses document that only two species are valid (V. costata and V.
Jeffrey C. Nekola +7 more
wiley +1 more source
What Do We Know About the Global Financial Safety Net? Rationale, Data and Possible Evolution
Social Science Research Network, 2016 This paper critically reviews the theoretical basis for the provision of the global financial safety net (GFSN) and provides a comprehensive database covering four elements of the GFSN (foreign exchange reserves, IMF financing, central bank swap lines ...
Livio Stracca +2 more
semanticscholar +1 more source
Precios de transferencia en el comercio exterior del complejo sojero argentino (2004-2020)
, 2021 This paper aims to analyze and account the under-invoicing (over-invoicing) of exports (imports) by the soy grinding complex companies in Argentina during the period 20042020. The article claims that the greatest deviations in transfer prices occurred in
Gustavo García Zanotti +1 more
semanticscholar +1 more source