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Are global taxes feasible?
Bird, Richard M. - 2017
Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the … taxes deal with cross-border flows) – may have to teach those who consider the answer to some problem to be a global (or …
Persistent link: https://www.econbiz.de/10011721677
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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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Taxation and production structure
Diewert, Walter E. - 1986
Persistent link: https://www.econbiz.de/10000705059
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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …
Persistent link: https://www.econbiz.de/10002821875
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The OECD's "action plan" to raise taxes on multinational corporations
Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015
Persistent link: https://www.econbiz.de/10011529006
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Death and taxes : does taxation matter for firm survival?
Cevik, Serhan; Miryugin, Fedor - 2019
This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample evidence that a lower level of effective marginal tax rate improves firms' survival...
Persistent link: https://www.econbiz.de/10012019820
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Corporate tax reform : from income to cash flow taxes
Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2019
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a...
Persistent link: https://www.econbiz.de/10012001561
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Tax misperception and its effects on decision making - a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that … taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral …
Persistent link: https://www.econbiz.de/10012289393
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National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
Persistent link: https://www.econbiz.de/10012433970
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Tax misperception and its effects on decision making : a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that … whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral …
Persistent link: https://www.econbiz.de/10012302155