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New Zealand's tax reforms and "tax sheltering" behaviour
Gemmell, Norman - 2020
Persistent link: https://www.econbiz.de/10013281095
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The French tax system: main characteristics, recent developments and some considerations for reform
Leibfritz, Willi; O'Brien, Paul Sherlock - 2005
Persistent link: https://www.econbiz.de/10003020900
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The political economy of fiscal reform in Latin America : the case of Argentina
Bonvecchi, Alejandro - 2010
This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...
Persistent link: https://www.econbiz.de/10010246559
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Can fiscal budget-neutral reforms stimulate growth? : model-based results
Bussière, Matthieu; Ferrara, Laurent; Juillard, Michel; … - 2017
Persistent link: https://www.econbiz.de/10011647297
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Should euro area countries cut taxes on labour or capital in order to boost their growth?
Castelletti Font, Barbara; Clerc, Pierrick; Lemoine, … - 2017
Persistent link: https://www.econbiz.de/10011745842
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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014
, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …
Persistent link: https://www.econbiz.de/10010416288
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State-dependent effects of tax changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 13 July 2021
indirect taxes) as well as look for possible asymmetries between tax hikes and tax cuts. We find a number of differences across …
Persistent link: https://www.econbiz.de/10012591522
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Lobbying and the shaping of tax policies in Tanzania
Fjeldstad, Odd-Helge; Rakner, Lise - Chr. Michelsens institutt - 2021
Persistent link: https://www.econbiz.de/10013194360