Info
Profit sharing and tax base erosion : case studies of post-Communist countries / / Danuše Nerudová, Jan Pavel, editors
| Profit sharing and tax base erosion : case studies of post-Communist countries / / Danuše Nerudová, Jan Pavel, editors |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, , [2021] |
| Descrizione fisica | 1 online resource (240 pages) : illustrations (some color) |
| Disciplina | 336.200947 |
| Collana | Contributions to finance and accounting |
| Soggetto topico | Taxation - Europe, Eastern |
| ISBN | 3-030-74962-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Profit shifting and tax base erosion in 21th century -- Methodological approaches of the measurement of profit shifting and tax base erosion -- Economic analysis from the macro perspective -- Economic analysis from the micro perspective -- Economic policy in relation with fair corporate taxation -- Conclusion -- BM |
| Record Nr. | UNINA-9910492151303321 |
| Cham, Switzerland : , : Springer, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax Composition and Growth : : A Broad Cross-Country Perspective
| Tax Composition and Growth : : A Broad Cross-Country Perspective |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (37 p.) |
| Disciplina | 336.200947 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Taxation
Finance, Public Public Finance Fiscal Policy Efficiency Optimal Taxation Measurement of Economic Growth Aggregate Productivity Cross-Country Output Convergence Personal Income and Other Nonbusiness Taxes and Subsidies Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Public finance & taxation Property & real estate Consumption taxes Income tax systems Income and capital gains taxes Property tax Revenue administration Taxes Income tax Spendings tax Revenue |
| ISBN |
9781475521016
1475521014 9781616359171 161635917X 9781283866897 1283866897 9781475534733 1475534736 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample
2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem 8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables |
| Record Nr. | UNINA-9910974160903321 |
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax politics in Eastern Europe [[electronic resource] ] : globalization, regional integration, and the democratic compromise / / Hilary Appel
| Tax politics in Eastern Europe [[electronic resource] ] : globalization, regional integration, and the democratic compromise / / Hilary Appel |
| Autore | Appel Hilary |
| Pubbl/distr/stampa | Ann Arbor, Mich., : University of Michigan Press, 2011 |
| Descrizione fisica | 1 online resource (198 p.) |
| Disciplina | 336.200947 |
| Soggetto topico | Taxation - Europe, Eastern |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-24456-X
9786613244567 0-472-02751-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The decline of tax politics in Eastern Europe -- Creating a capitalist tax structure after communism -- Ceding control : European integration and consumption taxes -- The race to the bottom? : corporate taxes and the competition for capital -- Politics and personal income taxes -- Politics and taxation in Russia : the case of an oil economy -- Globalization, electoral politics, and European taxation. |
| Record Nr. | UNINA-9910456599303321 |
Appel Hilary
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| Ann Arbor, Mich., : University of Michigan Press, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax politics in Eastern Europe : globalization, regional integration, and the democratic compromise / / Hilary Appel
| Tax politics in Eastern Europe : globalization, regional integration, and the democratic compromise / / Hilary Appel |
| Autore | Appel Hilary |
| Pubbl/distr/stampa | Ann Arbor, Mich. : , : University of Michigan Press, , 2011 |
| Descrizione fisica | 1 online resource (198 p.) |
| Disciplina | 336.200947 |
| Soggetto topico | Taxation - Europe, Eastern |
| ISBN |
1-283-24456-X
9786613244567 0-472-02751-4 |
| Classificazione | 7,41 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The decline of tax politics in Eastern Europe -- Creating a capitalist tax structure after communism -- Ceding control : European integration and consumption taxes -- The race to the bottom? : corporate taxes and the competition for capital -- Politics and personal income taxes -- Politics and taxation in Russia : the case of an oil economy -- Globalization, electoral politics, and European taxation. |
| Record Nr. | UNINA-9910781656303321 |
|
Appel Hilary
|
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| Ann Arbor, Mich. : , : University of Michigan Press, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||