This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...

This paper presents empirical results on coronavirus fatality rates from cross-country regressions for OECD countries. We include medical, environmental and policy variables in our analysis to explain the death rates when holding case rates constant. We find that the share of the aged...

This paper aims to measure the effect of tax contributions in promoting innovation while highlighting the role of corporate taxes in governance quality in nations within and outside the Organization for Economic Co-operation and Development (OECD). The study applied the generalized method of...

This study investigates the stock price-economic activity nexus in 12 member countries of the Organization for Economic Cooperation and Development (OECD) by employing monthly data over the period 1981:1-2018:3. For this purpose, the study uses Granger causality in the frequency domain in the...

Consumption taxes are a pivotal yet largely unaddressed policy tool that shape the income distribution and potentially thwart the redistributive goals of social policy. Previous research showed how consumption taxes can elevate inequality and poverty on the macro level. However, different...

In dieser Kurzstudie zu Forschung und Entwicklung (FuE) in Staat und Wirtschaft werden ausgewählte Kernindikatoren aktualisiert und analysiert. Im Fokus stehen Indikatoren zur Position Deutschlands im internationalen FuE-Wettbewerb und Kennzahlen zur sektoralen und regionalen Verteilung der...

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...

Previous studies used general government data to examine whether national governments' electoral motives and ideology influenced budget composition in OECD countries. General government data includes, however, the state and local level. Using new data for general and central government over the...

Previous studies used general government data to examine whether national governments' electoral motives and ideology influenced budget composition in OECD countries. General government data includes, however, the state and local level. Using new data for general and central government over the...

This paper presents empirical results on coronavirus fatality rates from cross-country regressions for OECD countries. We include medical, environmental and policy variables in our analysis to explain the death rates when holding case rates constant. We find that the share of the aged...

We apply a "new" conventional (CAPB-based) measure of fiscal policy, which is less prone to endogeneity issues, and find that a 1-percent of GDP fiscal consolidation leads to the improvement of the current account-to-GDP ratio by approximately 0.8 percent of GDP, while previous research based on...

Previous studies used general government data to examine whether national governments' electoral motives and ideology influenced budget composition in OECD countries. General government data includes, however, the state and local level. Using new data for general and central government over the...

Die fortschreitende Digitalisierung führt zu neuen Formen der Wertschöpfung. Dies stellt das bestehende System der globalen Unternehmensbesteuerung vor große Herausforderungen. Die OECD diskutiert jedoch derzeit nicht über eine gezielte Anpassung dieses Systems, sondern schlägt eine...

Rising inequality in the United States has raised concerns about potentially widening gaps in educational achievement by socio-economic status (SES). Using assessments from LTT-NAEP, Main-NAEP, TIMSS, and PISA that are psychometrically linked over time, we trace trends in achievement for U.S....

Previous studies used general government data to examine whether national governments' electoral motives and ideology influenced budget composition in OECD countries. General government data includes, however, the state and local level. Using new data for general and central government over the...

Rising inequality in the United States has raised concerns about potentially widening gaps in educational achievement by socio-economic status (SES). Using assessments from LTT-NAEP, Main-NAEP, TIMSS, and PISA that are psychometrically linked over time, we trace trends in achievement for U.S....

We portray determinants of social expenditure in OECD countries. Many theories have been proposed to describe why social expenditure has increased in industrialized countries. Determinants include globalization, political-?institutional variables such as government ideology and electoral...

This paper examines the distributional implications of inflation on top income shares in 12 advanced economies using data over the period 1920-2016. We use Local Projections to analyze how top income shares respond to an inflation shock, and panel regressions in which all variables are defined...

In diesem Report werden Daten zum Stand der Krankenhausinfrastruktur in Deutschland - auch im Vergleich zu anderen Ländern - zusammengefasst und übersichtlich dargestellt. Dies erlaubt keine Aussagen darüber, ob überhaupt oder wann in der gegenwärtigen Situation damit zu rechnen ist, dass...

This paper provides recent evidence on the contribution of the spatial dimension to inequality and more specifically accounts for the impact of the changes in the territorial distribution of the population on the recent dynamics of income inequality. We use LIS harmonized microdata for a...

We apply a "new" conventional (CAPB-based) measure of fiscal policy, which is less prone to endogeneity issues, and find that a 1-percent of GDP fiscal consolidation leads to the improvement of the current account-to-GDP ratio by approximately 0.8 percent of GDP, while previous research based on...

Although the OECD Anti-Bribery Convention has been signed by dozens of countries, only some of them enforce the laws against foreign bribery. To estimate whether the enforcement deters exports, we use a microfounded gravity model of bilateral trade flows of 132 countries. Our results imply that...