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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 R. Hines
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International taxation and environmental protection [PDF]
SSRN Electronic Journal, 2020 Building upon the existing literature, this Chapter shows that international tax law might have either positive or negative effects on the protection of the environment. First, this Chapter discusses the positive effects that international tax law could have on environmental protection if global environmental taxes were to be adopted.
Alice Pirlot
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Jus StrictumThis paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova +1 more
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International Commodity Taxation Under Monopolistic Competition [PDF]
SSRN Electronic Journal, 2001 AbstractWe analyze non‐cooperative commodity taxation in a two‐country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents accruing to capital owners.
Andreas Haufler, Michael Pflüger
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Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance.
James R. Hines Jr., Roger H. Gordon
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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
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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
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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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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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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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