Search Results - subject:"Harmonization"

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179

Persistent link: https://www.econbiz.de/10015396493

Harmonizing fiscal policy : indirect taxes and global public goods

López-García, Miguel-Ángel - In: Review of international economics 32 (2024) 5, pp. 2095-2104

Persistent link: https://www.econbiz.de/10015100786

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - In: Taxation in the digital era : economic, legal, and …, (pp. 105-124). 2026

Persistent link: https://www.econbiz.de/10015484612

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://www.econbiz.de/10015583701

Public sector accounting harmonization in the European Union through the lens of the garbage can model

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492

Persistent link: https://www.econbiz.de/10014338244

G20 peripheral power : Tunisia's contribution to global gender governance through G20 norm alignment

Jabri, Akram; Morshed Ahmad Mokbul - 2026

This paper examines Tunisia's engagement with global gender governance through alignment with G20 agendas, despite its status as a non-member from the global South. Focusing on the 2022-2025 G20 presidencies (Indonesia, India, Brazil, South Africa), the study analyzes how Tunisia's gender...

Persistent link: https://www.econbiz.de/10015650889

CILS4NEPS - unlocking research potential through more participants, more schools and international comparison : harmonized data for research on education, school-to-work transition and integration processes for adolescents in Germany, the Netherlands, Sweden and England

Dollmann, Jörg; Arnold, Lena; Horr, Andreas - In: Jahrbücher für Nationalökonomie und Statistik 245 (2025) 1/2, pp. 215-234

comparisons of the NEPS data. Both, the combined dataset as well as additional material to reproduce and expand the harmonization … describe the steps of the harmonization process. Furthermore, we will present the comparable content between both surveys, the … potential, and information on data access. Lastly, we will finish with an outlook on the continuing harmonization of CILS4EU and …

Persistent link: https://www.econbiz.de/10015332020

Tracing the billionaire's tax across four G20 presidencies : from corporate custodianship to global justice addressing inequality

Oppel, Annalena - 2026

This paper traces the trajectory of the billionaire's tax proposal through four recent G20 presidencies: Indonesia (2022), India (2023), Brazil (2024), and South Africa (2025). It explores how the emergence of a coordinated minimum tax on extreme private wealth illustrates both the possibilities...

Persistent link: https://www.econbiz.de/10015650886

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://www.econbiz.de/10015614852

Navigating SDG 8 : carbon-adjusted trade and cross-border capital movements through economic Co-movements

Khan, Salim; Yuan, Hongping; Xu, Qi; Zhang, Li - In: Energy strategy reviews 60 (2025), pp. 1-13

Co-movement (ECM), and trade harmonization in Africa. Based on bilateral panel data from 2008 to 2022, the Prais … harmonization adjusted for carbon emissions, indicating that CBCM can promote trade integration among African countries; (ii) ECM … has a negative impact on trade harmonization; (iii) CBCM has the potential to mitigate the adverse impact of ECM on trade …

Persistent link: https://www.econbiz.de/10015464090