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Effective Tax Rates, Firm Size and the Global Minimum Tax

Bachas, Pierre; Brockmeyer, Anne; Dom, Roel; Semelet, … - 2025

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped pattern with firm size: small firms benefit from reduced rates, while large firms take...

Persistent link: https://www.econbiz.de/10015372443

Fiscal Constraints, Collection Costs, and Trade Policies

Kubota, Keiko - 2000

That free trade allows economies in an ideal world to achieve the greatest possible welfare is one of the few …

Persistent link: https://www.econbiz.de/10012571938

Negative Interest Rate Policies : Sources and Implications

Arteta, Carlos Ó.; Kose, M. Ayhan; Stocker, Marc; … - 2016

Against the background of continued growth disappointments, depressed inflation expectations, and declining real equilibrium interest rates, a number of central banks have implemented negative interest rate policies (NIRP) to provide additional monetary policy stimulus over the past few years....

Persistent link: https://www.econbiz.de/10012570898

Geopolitics, Aid, and Growth : The Impact of UN Security Council Membership on the Effectiveness of Aid

Dreher, Axel; Eichenauer, Vera; Gehring, Kai - 2016

The paper investigates the effects of short-term political motivations on the effectiveness of foreign aid. Specifically, the paper tests whether the effect of aid on economic growth is reduced by the share of years a country served on the United Nations Security Council (UNSC) in the period the...

Persistent link: https://www.econbiz.de/10012570941

Microfinance and Economic Development

Cull, Robert J.; Morduch, Jonathan - 2017

Microfinance is generally seen as a way to fix credit markets and unleash the productive capacities of poor people who are dependent on self-employment. The microfinance sector has grown quickly since the 1990s, paving the way for other forms of social enterprise and social investment. But...

Persistent link: https://www.econbiz.de/10012569699

Export Quality in Advanced and Developing Economies : Evidence from a New Data Set

Henn, Christian; Papageorgiou, Chris; Romero, Jose Manuel; … - 2017

growth rate of quality. Within any given product line, quality converges over time to the world frontier. Institutional …

Persistent link: https://www.econbiz.de/10012569790

World Food Prices and Human Development : Policy Simulations for Archetype Low-Income Countries

Löfgren, Hans - 2012

In recent years, world food prices have increased and fluctuated widely. This paper explores the impact of …

Persistent link: https://www.econbiz.de/10012552137

Trade and Civil Conflict : Revisiting the Cross-Country Evidence

Cali, Massimiliano; Mulabdic, Alen - 2014

This paper revisits and expands the evidence on the impact of trade shocks on intra-state conflict with a large sample of developing countries in the 1960-2010 period. The results suggest that increases in the prices of a country's exported commodities raise the country's risk of civil conflict...

Persistent link: https://www.econbiz.de/10012572105

Interactions Among Donors' Aid Allocations : Evidence from an Exogenous World Bank Income Threshold

Knack, Stephen F.; Xu, Lixin Colin; Zou, Ben - 2014

This study investigates the effects of the World Bank's exogenously-determined income threshold for eligibility for … the World Bank's policies and allocations across recipients as informative signals of where their own aid might be used … from other donors as well as from the World Bank, government officials in recipient countries may have an incentive to …

Persistent link: https://www.econbiz.de/10012572269

Eradicating Poverty in Fragile States: Prospects of Reaching the "High-Hanging" Fruit by 2030

Burt, Alison; Hughes, Barry; Milante, Gary - 2014

As the world approaches the target year of the Millennium Development Goals and passes into the new, post-2015 era, the … feasible is that? For most of the developing world, the goal seems ambitious, yet achievable -- but what about the prospects …

Persistent link: https://www.econbiz.de/10012572480