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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 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 |
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Appel Hilary
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| Ann Arbor, Mich. : , : University of Michigan Press, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Zero corporate income tax in Moldova : tax competition and its implications for Eastern Europe / / Marcin Piatkowski and Mariusz Jarmuzek
| Zero corporate income tax in Moldova : tax competition and its implications for Eastern Europe / / Marcin Piatkowski and Mariusz Jarmuzek |
| Autore | Piatkowski Marcin |
| Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (33 p.) |
| Disciplina | 336.243 |
| Altri autori (Persone) | JarmuzekMariusz |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-4973-0
1-4527-8943-6 9786612841545 1-4518-7061-2 1-282-84154-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
| Record Nr. | UNINA-9910463610203321 |
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Piatkowski Marcin
|
||
| [Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek
| Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek |
| Autore | Piatkowski Marcin |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (33 p.) |
| Disciplina | 336.243 |
| Altri autori (Persone) | JarmuzekMariusz |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern Finance: General Personal Finance -Taxation Public Finance Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General National Government Expenditures and Related Policies: General General Financial Markets: General (includes Measurement and Data) Personal Income and Other Nonbusiness Taxes and Subsidies Corporate & business tax Public finance & taxation Finance Corporate income tax Revenue administration Expenditure Competition Personal income tax Corporations Taxation Revenue Expenditures, Public Income tax |
| ISBN |
1-4623-4973-0
1-4527-8943-6 9786612841545 1-4518-7061-2 1-282-84154-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
| Record Nr. | UNINA-9910788231303321 |
|
Piatkowski Marcin
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek
| Zero Corporate Income Tax in Moldova : : Tax Competition and Its Implications for Eastern Europe / / Marcin Piatkowski, Mariusz Jarmuzek |
| Autore | Piatkowski Marcin |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (33 p.) |
| Disciplina | 336.243 |
| Altri autori (Persone) | JarmuzekMariusz |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Moldova
Corporations - Taxation - Europe, Eastern Taxation - Moldova Taxation - Europe, Eastern Business Taxes and Subsidies Competition Corporate & business tax Corporate income tax Corporate Taxation Corporations Expenditure Expenditures, Public Finance Finance: General General Financial Markets: General (includes Measurement and Data) Income tax National Government Expenditures and Related Policies: General Personal Finance -Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Personal income tax Public finance & taxation Public Finance Revenue administration Revenue Taxation Taxation, Subsidies, and Revenue: General |
| ISBN |
9786612841545
9781462349739 1462349730 9781452789439 1452789436 9781451870619 1451870612 9781282841543 1282841548 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Do Countries Compete Over Corporate Taxes?; Figures; 1. CIT Rate in the EU-15 and Eastern Europe; III. What Drives Tax Competition?; 2. GDP and CIT Rates in Europe, 2007; IV. Will the Moldovan Zero CIT Intensify Tax Competition in the Region?; Table; 1. Strategic Interaction in CIT Setting in Eastern Europe, 1995-2006; V. Implications for FDI, Economic Efficiency, Equity, and Welfare; 3. Ratio of US FDI to GDP for Four Groups of Countries; 4. World Bank Doing Business, 2008; 5. Eastern Europe: CIT Rate and Revenue; 6. Statutory and Effective CIT Rates in NMS-8
7. NMS-10: Gross Operating Surplus and Mixed Income8. CIT Revenue Maximizing Rate; 9. Eastern Europe: Average CIT and PIT; 10. Tax Revenue by Source in NMS-10 and CIS; VI. Conclusions; References; Appendix I |
| Record Nr. | UNINA-9910961916803321 |
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Piatkowski Marcin
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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