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Convergence in Provincial-Level South African House Prices: Evidence from the Club Convergence and Clustering Procedure
Apergis, Nicholas; Simo-Kengne, Beatrice D.; Gupta, Rangan - Department of Economics, Faculty of Economic and … - 2013
convergence and clustering procedure of Phillips and Sul (2007). Using quarterly data covering the period of 1974Q1 to 2012Q4 … provinces do not form a homogeneous convergence club. In particular, the aggregate housing market supports the presence of three … convergence clubs with the tendency of provinces to converge or diverge varying across subsequent segments. Unlike the middle …
Persistent link: https://www.econbiz.de/10010764582
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Convergence in U.S. house prices by state: evidence from the club convergence and clustering procedure
Apergis, Nicholas; Payne, James - In: Letters in Spatial and Resource Sciences 5 (2012) 2, pp. 103-111
Persistent link: https://www.econbiz.de/10010557919
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Accounting standards convergence dynamics: International evidence from club convergence and clustering
Apergis, Nicholas; Christou, Christina; Hassapis, Christis - In: Accounting Research Journal 27 (2014), pp. 226-248
Purpose –This paper aims to explore convergence of accounting standards across worldwide adopted measures to … a tendency to act so. Design/methodology/approach –The new panel convergence methodology, developed by Phillips and Sul … attempts to formally measure whether the accounting world exhibits a tendency for accounting standards convergence or whether …
Persistent link: https://www.econbiz.de/10010941817
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An Examination of Okun's Law : Evidence from Regional Areas in Greece
Apergis, Nicholas; Rezitis, Anthony N. - 2012
This paper estimates Okun's coefficient for certain regional areas in Greece over the period 1960-1997. Through the Hordic-Prescott filtering anf the band-pass filtering the empirical analysis shows that the coefficient do not exhibits substantial interregional differences, exept for the case of...
Persistent link: https://www.econbiz.de/10014217075
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New evidence on the remedies of the Greek sovereign debt problem
Apergis, Nicholas; Cooray, Arusha - London School of Economics (LSE) - 2013
The goal of the present paper is to investigate not only the dynamics of the Greek public debt, but also what are the appropriate measures required for achieving fiscal consolidation. The empirical estimation is carried out using a macroeconomic dataset spanning the period 1980-2008 and both the...
Persistent link: https://www.econbiz.de/10010745161
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Forecasting fiscal variables: Only a strong growth plan can sustain the Greek austerity programs-Evidence from simultaneous and structural models
Apergis, Nicholas; Cooray, Arusha - Crawford School of Public Policy, Australian National … - 2013
The goal of the present paper is to investigate not only the dynamics of the Greek public debt, but also the appropriate measures required for achieving fiscal consolidation. The empirical estimation is carried out using a macroeconomic dataset spanning the period 1980-2008 and both the 3SLS...
Persistent link: https://www.econbiz.de/10011185999
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GloBE and EU Law : Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market
Pinto Nogueira, João Félix - 2020
This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns...
Persistent link: https://www.econbiz.de/10012826846
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Direito Fiscal Europeu – O Paradigma da Proporcionalidade : A proporcionalidade como critério central da compatibilidade de normas tributárias internas com as liberdades fundamenta...
Pinto Nogueira, João Félix - 2020
Portuguese abstract: Este livro fornece uma visão abrangente da forma como o Tribunal de Justiça da União Europeia aplica a análise da proporcionalidade, especialmente no que diz respeito à avaliação da compatibilidade das regras de tributação direta nacionais com as liberdades...
Persistent link: https://www.econbiz.de/10012828859
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Fundamentals of Taxation : Introduction to Tax Policy. Tax Law and Tax Administration
Pistone, Pasquale - 2020
The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation...
Persistent link: https://www.econbiz.de/10012828861
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OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030