Results 21 to 30 of about 140,772 (291)

Health disparities in chronic liver disease

open access: yesHepatology, 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

Tax competition and tax harmonization in the European Union

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004
The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
doaj   +1 more source

Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'

open access: yesSSRN Electronic Journal, 2011
Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax ...
Morriss, Andrew P., Moberg, Lotta
openaire   +3 more sources

Does tax competition make tax reform essential?

open access: yesCentral 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
doaj   +1 more source

Harmful Tax Competition in the EU with Reference to Croatia [PDF]

open access: yesZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2005
The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account ...
Saša Drezgić
doaj  

Results of tax transparency standards implementation in the Organization of economic cooperation and development

open access: yesПутеводитель 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
doaj   +1 more source

How Harmful is International Tax Competition?

open access: yes, 2007
59-73 σ.
Kammas, P., Philippopoulos, A.
openaire   +2 more sources

Introduction: Company Tax Integration in the European Union – A Necessary Step to Neutralise ‘Excessive’ Behaviour within the EU? [PDF]

open access: yes, 2014
__Abstract__ This special issue of the Erasmus Law Review is the result of an interdisciplinary workshop on ‘Company Tax Integration in the European Union – a Necessary Step to Neutralise “Excessive” Behaviour within the EU?’, held at the Erasmus ...
Graaf, A.C.G.A.C. (Arnaud) de   +1 more
core   +1 more source

Regulating Tax Competition in the Internal Market: Is the European Commission Finally Changing Course?

open access: yesEuropean 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
doaj   +1 more source

Brain drain: The impact on taxation and measures to combat the brain drain [PDF]

open access: yesAnali 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
doaj   +1 more source

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