Results 101 to 110 of about 724,527 (299)
The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries [PDF]
Societas et Iurisprudentia, 2013 The aim of this study is to determine whether in corporate income tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through
Květa Kubátová
doaj
Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ? [PDF]
Motivated by the EU Commission‘s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm,
Joann Weiner, Marcel Gérard
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Fighting Multiple Tax Havens [PDF]
, 2010 This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Elsayyad, May, Konrad, Kai A.
core +4 more sources
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Relaxing Tax Competition through Public Good Differentation [PDF]
This paper argues that, because governments are able to relax tax competition through public good differentiation, traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have become more integrated. The key
Wooders, Myrna, Zissimos, Ben
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Australian Journal of Social Issues, EarlyView.ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings +2 more
wiley +1 more source
Journal of the Association for Information Science and Technology, EarlyView.Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
The Effects of Tax Competition [PDF]
Theoretical and Applied Economics, 2010 Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free
Ioan TALPOŞ, Alexandru O. CRÂŞNEAC
doaj +1 more source
International Tax Competition on the Contemporary Period of the World Economy’s Development Международная налоговая конкуренция на современном этапе развития мировой экономики [PDF]
Problemi Ekonomiki, 2011 The article under review is devoted to the peculiarities in the international tax competition process in the modern world economy. Changes in the national tax systems of the main participants of the international tax competition under pressure of the ...
Pogorletskiy Alexander I.
doaj
Tax Competition – Greenfield Investment versus Mergers and Acquisitions [PDF]
In this paper, we analyze tax competition in a model where investor firms have the choice between two types of investment, greenfield investment and mergers and acquisitions.
Clemens Fuest, Johannes Becker
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