Results 71 to 80 of about 14,283 (160)

Main Changes in European Tax Policies between 2007 and 2011

open access: yesTheory, Methodology, Practice, 2013
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

open access: yesEkonomika, 2004
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  

Is there regional tax competition in Belgium?

open access: yes, 2004
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

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