Main Changes in European Tax Policies between 2007 and 2011
The paper is devoted to studying the tax policy changes of the European Union countries in the period of economic crisis. The main aim of the paper is to categorise the main types of tax policy responses to the economic challenges and the major ...
Sándor Bozsik
doaj
Tax Competition and Asymmetric Countries
This paper explores the consequences of a difference in the levels of public inputs accumulated over time in a small open economy model where capital tax revenues are used exclusively for the provision of public inputs, while the government sets the ...
Anton Jevcak
doaj
Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]
Petkova K, Stasio A, Zagler M.
europepmc +1 more source
Blockchain-enabled strategic optimization: A decision analytics framework for multinational enterprises' e-commerce entry model. [PDF]
Deng L, Hu X, Xiao Y.
europepmc +1 more source
Unveiling the shadow economy in emerging markets. [PDF]
Duong QN, Tran NTK.
europepmc +1 more source
A causal framework for evaluating drivers of policy effect heterogeneity using difference-in-differences. [PDF]
Hettinger G, Lee Y, Mitra N.
europepmc +1 more source
Market and welfare effects of a nationwide sugar-sweetened beverage tax in the U.S. [PDF]
Lee Y, Giannakas K.
europepmc +1 more source
Is there regional tax competition in Belgium?
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firms. Our empirical model to explain firm level heterogeneity in ETRs, includes firm characteristics, sector membership, variables capturing legal tax breaks and location variables. Our results can be summarized as follows.
Vandenbussche, Hylke +2 more
openaire +2 more sources
Evolution of talent policies in Guangdong-Hong Kong-Macao greater bay area: An LDA thematic model approach. [PDF]
Wen J, Han H.
europepmc +1 more source
Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform. [PDF]
Cai X, Zhang B, Yang J.
europepmc +1 more source

