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Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen
Corsten, Martina; Simons, Dirk; Voeller, Dennis - Arbeitskreis Quantitative Steuerlehre - 2010
Um eine erbschaftsteuerbedingte Betriebsaufgabe zu verhindernund den Erhalt von Arbeitsplätzen zu fördern, haben das Erbschaftsteuerreformgesetz2008 und das Wachstumsbeschleunigungsgesetz 2009 die Verschonungsregelnfür die Vererbung von Betriebsvermögen grundsätzlich überarbeitet.Dem...
Persistent link: https://www.econbiz.de/10008766026
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Taxation, infrastructure, and firm performance in developing countries
Chauvet, Lisa; Ferry, Marin - International Centre for Tax and Development - 2016
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm...
Persistent link: https://www.econbiz.de/10011540215
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Tax revenue mobilization in conflict-affected developing countries
Boogaard, Vanessa van den; Prichard, Wilson; Milicic, Nikola - International Centre for Tax and Development - 2016
How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented...
Persistent link: https://www.econbiz.de/10011573391