Search Results - subject_exact:"Steuerharmonisierung"

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614852

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583701

Does inter-municipal cooperation reduce the intensity of tax competition? : Evidence on inter-local industrial parks in Germany

Bischoff, Ivo; Das, Sourav; Kosfeld, Reinhold - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422689

Leadership from the south : comparative lessons from G20 presidencies on international tax reform

Rodriguez Llach, Alejandro; Grondona, Véronica; … - 2026

The international tax system faces a longstanding legitimacy crisis rooted in structural inequities. Multinational enterprises and high-net-worth individuals exploit loopholes and tax havens, costing governments over USD 650 billion annually and disproportionately constraining developing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650878

Does e-commerce ease or intensify tax competition? : destination principle versus origin principle

Aiura, Hiroshi; Ogawa, Hikaru - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056390

Harmonizing fiscal policy : indirect taxes and global public goods

López-García, Miguel-Ángel - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015100786

Tracing the billionaire's tax across four G20 presidencies : from corporate custodianship to global justice addressing inequality

Oppel, Annalena - 2026

This paper traces the trajectory of the billionaire's tax proposal through four recent G20 presidencies: Indonesia (2022), India (2023), Brazil (2024), and South Africa (2025). It explores how the emergence of a coordinated minimum tax on extreme private wealth illustrates both the possibilities...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650886

Assessing Nigeria's alignment with international tax standards : adoption, implementation, relevance and impact

Aren, Marie-Louise - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677551

International institutions in global tax governance

Stewart, Miranda - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015340247

Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337908

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Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024

Book / Working Paper

A - potentially positive - welfare assessment of the global minimum tax

Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

We assess the welfare implications of the Global Minimum Tax (GMT) on corporate income in a multi-country macroeconomic model. The objectives of the GMT are to mitigate harmful tax competition and to curb wasteful profit shifting. The theoretical literature suggests that the welfare effects of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015548944

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A (potentially positive) welfare assessment of the global minimum tax

Brun, Lidia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

Book / Working Paper

Harmful Tax Practices – 2024 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5

2025

Under the BEPS Action 5 minimum standard, Members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015631036

International commodity-tax competition and asymmetric producer prices

Yasar, Sezer - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433956

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, July 2024)

2024

The report describes some of the key developments in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and on the implementation of the BEPS minimum standards. It also covers progress...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015082706

Effects of specific versus ad valorem excise taxes : empirical evidence on cigarette pricing in the EU

Primorac, Marko; Vlah Jerić, Silvija; Davidović, Marija - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437317

The billionaire tax : a (modest) proposal for the 21st century

Zucman, Gabriel - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371640

Competition, harmonization and redistribution : corporate taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608496

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Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - 2023

Book / Working Paper

Cooperation in international taxation : two-pillar solution in BRICS countries

Dash, Priyadarshi; Barman, Arpit - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015210512

Is tax transfer pricing harmonization a Panacea? : Real effects of global tax transparency and standards consistency

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637844

Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5

2024

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629336

Re-allocating taxing rights and minimum tax rates in international profit taxation

Kempkes, Gerhard; Stähler, Nikolai - 2022

What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to market countries (where goods are consumed) and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013429217

Equity-efficiency dilemma and tax harmonization

Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - 2022

The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013502263

Mindeststeuergesetz : Kommentar

Fehling, Daniel; Staats, Wendelin; Becker, Johannes; … - 2026

Zum Werk Durch das "Gesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindeststeuergesetz)" hat der deutsche Gesetzgeber zum 1.1.2024 die Vorgaben der EU-Richtlinie zur Umsetzung einer globalen Mindestbesteuerung umgesetzt. Das Gesetz etabliert eine neue...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014334921

Reconsidering formulary apportionment in the post-BEPS era

Wang, Jie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610268

Tax competition and harmonization where tastes for public goods differ

Abidi, Zineb; Taugourdeau, Emmanuelle - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056432

Has the time come for excess profit taxes?

Hebous, Shafik - 2023

Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014308781

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Has the time come for excess profit taxes?

Hebous, Shafik - 2023

Book / Working Paper

Linking sustainability reporting to profit allocation

Sopp, Karina; Greil, Stefan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014546134

How can regional cooperation help the enhancement of regional economic development and strengthen the voices of developing countries in global tax negotiations?

Mosquera Valderrama, Irma Johanna - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014547439

International tax competition and coordination with a global minimum tax

Devereux, Michael P. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014317784

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International Tax Competition and Coordination with a Global Minimum Tax

Devereux, Michael P. - 2023

Book / Working Paper

International: the conflictual core of global tax cooperation

Oei, Shu-Yi; Ring, Diane M. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015157977

European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives

de Wilde, Maarten Floris - 2023

The paper discusses the European Commission’s tax policy agenda in business income taxation and the ongoing legislative initiatives in this regard as per early 2022. The focus is on the Commission Communication titled ‘Business Taxation for the 21st Century’ of 18 May 2021 and the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014353773

The Global Corporate Minimum Tax : A Cure or Not?

Mintz, Jack - 2023

This paper examines how the corporate income tax base is to be shared with the proposed global corporate minimum tax, which has been agreed to by more than 130 countries. The aim of the global minimum tax is to reduce the incentive for profit shifting by putting a floor on corporate tax rates so...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014356126

Do institutions advocate tax simplification? : insights from a panel of 88 countries

Binh Thai Pham; Trang Thi Thuy Nguyen - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015045322

Personal income harmonization process

Bogacki, Sylwester; Sulimierska, Agnieszka - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012663965

Lost in information : national implementation of global tax agreements

Alstadsæter, Annette; Casi-Eberhard, Elisa; Miethe, Jakob - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014431430

Optimal cooperative taxation in the global economy

Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013548020

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Optimal cooperative taxation in the global economy

Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2022 - Revised March 2022

Edition: Revised March 2022

Book / Working Paper

Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen

Bührle, Theresa; Nicolay, Katharina; Spengel, Christoph; … - 2023

Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb hat sich abgeschwächt. Bestimmte Instrumente gegen die Gewinnverlagerung wirken. Das führt aber bisher nicht zu einer Angleichung der Steuersätze auf niedrigerem Niveau.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014306055

Global taxation and national welfare states

Jha, Priyaranjan; Mukherjee, Rahul - 2023

This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014306784

Consumption pollution and taxes with endogenous firm locations and different market sizes

Cheng, Haitao - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014437281

Longevity of EU membership and VAT practices : dependencies, contradictions and implications

Lapinskas, Arunas; Makhova, Larisa; Haikin, Mark; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014466029

Das Mindeststeuergesetz bei Kapitalgesellschaften unter Rückgriff auf die Vorschriften des HGB : eine kritische Analyse unter besonderer Berücksichtigung des Anwendungsbereichs, der Vereinfachungsregelungen sowie ausgewählter Ermittlungsschritte des Mindeststeuer-Gewinns

Linster, Philipp - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616248

Tax competition and Leviathan with decentralized leadership

Billon, Steve - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014336485

Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Navarro, Aitor - 2022

The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013289054

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013337674

The impact of tax and infrastructure competition on the profitability of local firms

Han, Yutao; Pieretti, Patrice; Pulina, Giuseppe - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014253525

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The impact of tax and infrastructure competition on the profitability of local firms

Han, Yutao; Pieretti, Patrice; Pulina, Giuseppe - 2020

Book / Working Paper

Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment : study requested by the FISC Subcommittee

Heckemeyer, Jost H. - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013470235

The impact of the global minimum tax on tax competition

Devereux, Michael P.; Vella, John - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014425574

Evaluating the impact of Pillars One and Two

Tandon, Suranjali; Rao, Chetan - 2022

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013393628

The single top-up tax principle : justification, content and functions upon the design of QDMTTs

Galendi, Ricardo André <Júnior> - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156654