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, 2002 The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations.
Roger Gordon, James Hines
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Is Neoliberalism Still Spreading? The Impact of International Cooperation on Capital Taxation
Review of International Political Economy, 2020 The downward trend in capital taxes since the 1980s has recently reversed for personal capital income. At the same time, it continued for corporate profits. Why have these tax rates diverged after a long period of parallel decline?
Lukas Hakelberg, Thomas Rixen
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The Effect of Tourism Taxation on International Arrivals to a Small Tourism-Dependent Economy
Journal of Travel Research, 2021 This paper examines the effects of tax policies on international tourist arrivals to the Maldives using the fully modified ordinary least squares (FMOLS) panel data method. The Maldives is chosen as a case study because the nation is heavily dependent on
Festus Fatai Adedoyin +3 more
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Patriotism, Taxation and International Mobility [PDF]
SSRN Electronic Journal, 2009 For patriotic citizens, living in their native country is intrinsically preferable compared to living in the diaspora. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and redistributive taxation.
Qari, Salmai +2 more
openaire +10 more sources
Filling a financial gap in SDG3 achievement: Investments vs. budget funds [PDF]
Public and Municipal Finance, 2023 This paper delves into the challenge of financing Sustainable Development Goal 3 “Ensure healthy lives and promote well-being for all at all ages” (SDG 3). Despite its ambitious nature, the achievement of this goal has been hindered by a substantial lack
Alex Plastun +4 more
doaj +1 more source
How Digital Economy Helps Rural Poverty Alleviation and Rural Revitalization in China [PDF]
E3S Web of Conferences, 2021 In the context of the implementation of the rural revitalization strategy, the development of the digital economy closely connects with it. The realization of rural revitalization needs to make full use of the advantages of the digital economy to promote
Zhang Xun +3 more
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Changing patterns of business behavior: The Ukrainian experience of adaptation of global accounting and financial mechanisms [PDF]
SHS Web of Conferences, 2023 In the context of growing turbulence in economic development, it becomes necessary to determine the main patterns of interaction between business and its counterparties. The purpose of this study is to determine behavior patterns - patterns and eliminate
Calinescu Tetyana +2 more
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Land, 2023 With the rapid development of digital finance, the implementation of digital infrastructure is becoming increasingly significant. Broadband construction is an important part of the communication network, and can promote urban infrastructure in cities ...
Peng Wang, Yihui He, Kengcheng Zheng
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Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]
Problems and Perspectives in Management, 2020 An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka +4 more
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Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
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