Results 81 to 90 of about 61,396 (276)
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods? [PDF]
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods.
Christos Kotsogiannis +2 more
core
Enhanced Cooperation in an Asymmetric Model of Tax Competition [PDF]
, 2009 This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced ...
Mooij, R.A. (Ruud) de +1 more
core +6 more sources
Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China
International Studies of Economics, EarlyView.ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley +1 more source
Bridging the Regulatory Chasm in Investigator‐Initiated Human Subject Cannabis Research
Clinical Pharmacology &Therapeutics, EarlyView.
Heather M. Barkholtz, William Naviaux
wiley +1 more source
Between Practicality and Politics: Factors of Sub‐National Aid Allocation in Bosnia and Herzegovina
Journal of International Development, EarlyView.ABSTRACT Bosnia and Herzegovina represents a unique case of aid recipient for its complex history and administrative and political divisions. Yet, little is known about how foreign aid is allocated to local recipients. This qualitative study uncovers factors shaping sub‐national aid allocation in Bosnia and Herzegovina, highlighting donors' and ...
Lenka Dušková +5 more
wiley +1 more source
Is Partial Tax Harmonization Desirable? [PDF]
We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates.
Conconi, Paola +2 more
core
Second‐Order Between‐Supplier Learning
Journal of Operations Management, EarlyView.ABSTRACT Substantial empirical evidence shows that suppliers in emerging economies can enhance their technological capabilities through direct learning from technologically advanced foreign competitors. However, suppliers in emerging markets may struggle to learn directly from knowledge about competitors’ products that are not widely available on the ...
Lisha Liu, Xianwei Shi, Guangzhi Shang
wiley +1 more source
TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
Ekonomia i Prawo, 2014 Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct
Krzysztof Biernacki
doaj +1 more source
People and Nature, EarlyView.Abstract Access to (urban) nature is vital for people's wellbeing, but this accessibility is not evenly spread across socio‐demographic groups, nor across the European continent. This paper fills a research gap by exploring the use patterns and accessibility of forests and parks across European cities, based on a standardised online survey of 10,462 ...
Ivana Živojinović +17 more
wiley +1 more source
E.E.C. sales tax harmonization: an alternative scheme
PSL Quarterly Review, 2014 The EEC sales tax harmonisation guidelines suggest for the whole Common Market area should be covered by an entirely harmonised value added tax, to be levied by each member country on the tax basis originating in its territory at the same rates and with ...
F. FORTE
doaj +1 more source