Results 161 to 170 of about 2,051,610 (416)
Impact assessment of corporate income tax nullification: case of Armenia
Стратегические решения и риск-менеджмент, 2017 Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries.
O. A. Patvakanian
doaj +1 more source
Understanding why collective action resulted in greater advances for tobacco control as compared to alcohol control during the Philippines' Sin Tax Reform: a qualitative study. [PDF]
BMJ Open, 2022 Hoe C, Weiger C, Cohen JE.
europepmc +1 more source
A "Double Dividend", After All? [PDF]
The consensus view among economists seems to be that a green tax reform is unlikely to be associated with a "double dividend" (Bovenberg 1998). However, the results derived in the present paper suggest that this view needs to be qualified. We demonstrate
K.J. Munk
core
European Policy Analysis, EarlyView.Abstract This article applies the concept of transaction to the process of policy transfer, through the case of conflict of interest regulation in France, using archives, documentary sources, and interviews with stakeholders. It contributes to the literature on policy translation by clarifying the role of contingency, which remains underspecified.
Sofia Wickberg
wiley +1 more source
Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]
J Fam Econ Issues, 2022 Chou JT, Fu CH.
europepmc +1 more source
How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany [PDF]
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that ...
Frank M. Fossen, Stefan Bach
core
Tax Racket and Tax Reform in Chicago
Columbia Law Review, 1931 "Selected bibliography and materials": p. 265-280. ; Mode of access: Internet.
openaire +2 more sources
European Policy Analysis, EarlyView.ABSTRACT In this article, we examine concepts that underpin the theories of the policy process. We exemplify the applicability of these concepts in the European policy‐making contexts through a systematic scoping review of European applications of the policy entrepreneur.
Evangelia Petridou +2 more
wiley +1 more source
The Fiscal Reforms and Flat Tax in Europe and CEE Countries [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2011 The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making.
Magdalena RĂDULESCU
doaj
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition [PDF]
arXivThis paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries.
arxiv