The disappearing tax base: is foreign direct investment eroding corporate income taxes?
, 2000 This paper analyzes the link between Foreign Direct Investment (FDI), corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect ...
Gropp, Reint E., Kostial, Kristina
core
Understanding political perceptions of tobacco policies and stakeholders in France: A qualitative study with parliamentarians. [PDF]
Tob Prev CessatTopart F +4 more
europepmc +1 more source
Classical Corporation Tax as a Global Means of Tax Harmonization [PDF]
Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the ...
Jouko Ylä-Liedenpoha, Seppo Kari
core
TRAMFIX: TRavelling Across Melbourne for FIXel-based analysis (a reproducibility and reliability study). [PDF]
Imaging Neurosci (Camb)Mito R +10 more
europepmc +1 more source
Registration Taxes on Cars Inducing International Price Discrimination: An Optimal Tariff Approach [PDF]
Pre-tax car prices are particularly low in EU countries with high registration taxes but no car production, meaning that the tax is equivalent to an import tariff and induces international price discrimination.
Switgard Feuerstein
core
Tax quota development in the Czech Republic and in the European Union [PDF]
Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product.
Szarowska, Irena
core +1 more source
The impact of e-cigarette taxation: a systematic review and meta-analysis on usage, pricing strategies, and public health implications. [PDF]
BMC MedWang Q +10 more
europepmc +1 more source
Tax Competition under Minimum Rates: The Case of European Diesel Excises [PDF]
This paper estimates Nash-type fiscal reaction functions for European governments competing for revenue from diesel excises. It appears that European governments strategically set their excise levels by responding to their neighbors’ tax rates.
Herman R. J. Vollebergh +2 more
core
Economic and econometric methods to measure the illicit tobacco trade: A scoping review. [PDF]
PLOS Glob Public HealthPhyo PP +4 more
europepmc +1 more source
HARMONIZATION OF THE TAX BASE IN CORPORATE INCOME TAX [PDF]
, 2018 Michał Poszwa
openalex +1 more source