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The Globar War: The EU’s Apple Tax Case
ECONOMICS, 2017 It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
doaj +1 more source
Do we need tax harmonization in the EU? [PDF]
, 2009 For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful.
Boss, Alfred
core
The Governance of the Black Holes of the World Economy: Shadow Banking and Offshore Finance [PDF]
, 2013 This paper focuses on regulatory challenges posed by the two interconnected structures of the global financial system – the economy of tax havens (or offshore financial centres), and the shadow banking system. The financial crisis of 2007-09 has revealed
Nesvetailova, A., Palan, R.
core +2 more sources
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
Emission Taxes and the Design of Refunding Schemes [PDF]
We examine how emission taxes should be refunded to firms in order to create optimal incentives to invest in cleaner technologies. Since refunds cannot be made dependent on investments, an alternative way is to give back taxes to firms according to ...
Hans Gersbach, Till Requate
core
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
core
When Does Top Management Team Diversity Matter in Large Organizations?
Journal of Organizational Behavior, EarlyView.ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
Recent trends in corporate income tax [PDF]
The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
K. Van Cauter, L. Van Meensel
core
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
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Journal of Organizational Behavior, EarlyView.ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang +3 more
wiley +1 more source