Results 21 to 30 of about 2,126 (243)
Does tax competition make tax reform essential?
Central European Public Administration Review, 2006 Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
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How Harmful is International Tax Competition?
, 2007 59-73 σ.
Kammas, P., Philippopoulos, A.
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Tax Competition as a Challenge to the Governance of Global Economy
European Spatial Research and Policy, 2012 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge – by international cooperation or by national rules, by tax harmonisation or by tax competition?
Seppo Penttilä, Jukka Kultalahti
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Путеводитель предпринимателя, 2020 The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
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GLOBALIZATION AND HARMFUL TAX COMPETITION
Journal of Balkan Economies and ManagementThis study focuses on the difficulties in taxing capital, which can easily overcome time and space limitations with the globalization process. It is observed that especially developing countries resort to low tax rates and various tax privileges in order to attract foreign capital to their countries due to the economic conditions they are in.
Đurović Todorović, Jadranka +2 more
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European Papers, 2019 (Series Information) European Papers - A Journal on Law and Integration, 2019 4(1), 225-250 | Article | (Table of Contents) I. Introduction. - II. Tax competition and the EU internal market: from beneficial to ever more dangerous. - II.1.
Pieter Van Cleynenbreugel
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Brain drain: The impact on taxation and measures to combat the brain drain [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 During the debt crisis the number of highly specialized Greek scientists who had migrated abroad surpassed 250,000. The reasons that led to this result include the mismatch of supply and demand for skilled human capital in Greece, the high rates of ...
Perrou Katerina, Savvaidou Katerina
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Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source
Autism Research, EarlyView.ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin +3 more
wiley +1 more source
European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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