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Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2013
policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate … and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and … examines the debt bias in corporate taxation, notably its effects on banks’ capital structures. Applying an indicator …
Persistent link: https://www.econbiz.de/10010703403
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Tax reforms in EU Member States - 2014 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2014
The 2014 This report on Tax Reforms in EU Member States presents an overview of the reforms recently introduced by Member States in the main areas of tax policy and provides up-to-date analysis of the main challenges in each area. It also includes an indicator-based assessment, which gives an...
Persistent link: https://www.econbiz.de/10011106603
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Globalization and the SMEs: Prospects for the 1990s
Braunerhjelm, Pontus - Institutet för Näringslivsforskning (IFN) - 1992
No abstract.
Persistent link: https://www.econbiz.de/10010818536
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Chinese Companies in Switzerland
Kessler, Esther; Prandini, Markus; Wu, Juan - In: Central European Business Review 2014 (2014) 3, pp. 23-30
In recent years, some of China’s leading firms have made headlines with their European expansion, by either opening new facilities or by acquiring or merging with significant enterprises in Europe. The goal of this paper is to contribute to the existing literature by examining Chinese...
Persistent link: https://www.econbiz.de/10011195429
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Vietnam; Selected Issues and Statistical Appendix
International Monetary Fund (IMF); International … - 2002
This Selected Issues paper and Statistical Appendix reviews the factors behind developments in government revenue in Vietnam during 1996–2000. This period encompasses Vietnam’s continued transition to a market-based economy, the Asian financial crisis in 1997, and, toward the end,...
Persistent link: https://www.econbiz.de/10005825100
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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...
Persistent link: https://www.econbiz.de/10005263965
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The Impact of Labor Market Reforms on Capital Flows, Wages and Unemployment
Beissinger, Thomas - Institute for the Study of Labor (IZA) - 2001
The paper contributes to the globalization debate by scrutinizing the international spillover effects which are provoked if a single country reduces the generosity of the unemployment compensation system or weakens labor union power. For this purpose a two-country model with imperfect...
Persistent link: https://www.econbiz.de/10005566676
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Improving the Tax System in Indonesia
Arnold, Jens - Economics Department, Organisation de Coopération et … - 2012
, subjecting employer-provided fringe benefits and allowances to personal income taxation and reducing the exemptions from value …
Persistent link: https://www.econbiz.de/10011276900
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How to Improve Taxes and Transfers in Israel
Hemmings, Philip - Economics Department, Organisation de Coopération et … - 2014
goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and …. This review examines ways forward for policy on several fronts: indirect taxation; household income tax and social benefits …; taxes on property and wealth; business taxation; and evasion, avoidance and administration issues. This Working Paper …
Persistent link: https://www.econbiz.de/10011276992
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AN EVALUATION OF ALTERNATIVE TAX SYSTEMS APPLICABLE TO THE MINERAL INDUSTRIES
Jenkins, Glenn - Economics Department, Queen's University - 1974
taxation that has been outlined by Garnaut and Ross. The paper emphasizes the importance of the administrative complexity of …
Persistent link: https://www.econbiz.de/10005209100