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Displaying results 1 to 19 of 19.

  1. Evaluating tax policy for location decisions
    Author: Devereux, Michael P.
    Published: 2002
    Publisher:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (3247)
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    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
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    wrc 10.06:i/d55-3247
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Array ; 3247
    Subjects: Betriebliche Standortwahl; Multinationales Unternehmen; Unternehmensbesteuerung; Steuertarif; Steuerharmonisierung; Großbritannien; USA; Frankreich; Deutschland
    Scope: 27 S., graph. Darst.
  2. Can partial fiscal coordination be welfare worsening?
    A model of tax competition
    Author: Marchand, Maurice G.; Pestieau, Pierre; Sato, Motohiro
    Published: 2002
    Publisher:  CORE, Louvain-la-Neuve

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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    Language: English
    Media type: Book
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    Series: CORE discussion paper ; 2002,52
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Quellensteuer; Theorie
    Scope: 9 S
    Notes:
  3. Lessons of the 1999 abolition of intra-EU duty free sales for Eastern European EU candidates
    Author: Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger
    Published: 2002
    Publisher:  Univ., Center for Economic Studies [u.a.], Munich

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    Staats- und Universitätsbibliothek Bremen
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    Source: Union catalogues
    Language: English
    Media type: Book
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    RVK Categories: QB 910
    Series: Array ; 828
    Subjects: Sonderwirtschaftszone; Einzelhandel; EU-Mitgliedschaft; EU-Binnenmarkt; Steuerharmonisierung; EU-Staaten; Osteuropa; duty free shopping
    Scope: 24 S
    Notes:
  4. Lessons of the 1999 abolition of intra-EU duty free sales for Eastern European candidates
    Author: Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger
    Published: 2002
    Publisher:  Ifo-Inst. für Wirtschaftsforschung, München

    At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their opinion, the duty free trade not only contributed to the reduction of the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such "old" ideas are increasingly gaining popularity in some Eastern European EU candidates in the context of the preparation process for the introduction of the Single Market and the EU membershipin the near future. This study primarily shows that the arguments mentioned above were neither significant enough nor conclusive to maintain the intra-EU duty free shopping. Furthermore, the abolition of such tax free sales was approved in the EU order to ensure the allocation efficiency of the VAT and excise tax system within a single market. Several argumments against the intra-EU tax free shopping examined in the study provide some helpful policy orientations for EU membership candidates.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QL 418
    Series: Ifo-Disskussionsbeiträge ; 77
    Subjects: Sonderwirtschaftszone; Einzelhandel; EU-Mitgliedschaft; EU-Binnenmarkt; Steuerharmonisierung; EU-Staaten; Osteuropa; duty free shopping
    Scope: 30 S, b
    Notes:

    Literaturverz. S. 20 - 21
  5. Fiscal harmonization and portfolio choice
    Author: Monfort, Philippe; Pommeret, Aude
    Published: 2002
    Publisher:  Univ. de Lausanne, DEEP, Lausanne

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 47 (02.16)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Cahiers de recherches économiques ; 02.16
    Subjects: Steuerharmonisierung; Finanzpolitik; Wohlfahrtsanalyse; Wirtschaftswachstum; Theorie
    Scope: 29 S, graph. Darst
    Notes:
  6. Coordination of capital taxation among asymmetric countries
    Author: Peralta, Susana; Van Ypersele, Tanguy
    Published: 2002
    Publisher:  CORE, Louvain-la-Neuve

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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 159 (2002.32)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: CORE discussion paper ; 2002,32
    Subjects: Kapitalertragsteuer; Steuerwettbewerb; Steuerharmonisierung; Kapitalmobilität; Theorie
    Scope: 19 S
    Notes:
  7. Ursachenanalyse von Steuerharmonisierungsprozessen in der EU
    Author: Schroter, Wolfgang H.
    Published: 2002
    Publisher:  Difo-Dr, Bamberg

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    Staats- und Universitätsbibliothek Bremen
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    11a vwl 760.4 3ah/003
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    DISS 2003 A 179
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    VWL 770:YC0010
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    2002 U 5031
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    A 235313
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    Other identifier:
    Diss.-Nr. 2691
    RVK Categories: QL 418
    Subjects: Steuerharmonisierung; Neue politische Ökonomie; EU-Staaten; Politische Willensbildung
    Scope: XI, 239 S, graph. Darst
    Notes:

    St. Gallen, Univ., Diss., 2002
  8. Agglomeration, integration and tax harmonization
    Author: Baldwin, Richard E.; Krugman, Paul R.
    Published: 2002
    Publisher:  NBER, Cambridge, Mass.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1 (9290)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 9290
    Subjects: Steuerharmonisierung; Steuerwettbewerb; Globalisierung; Agglomerationseffekt; Wirtschaftsgeographie; Theorie; Fiscal policy; International economic integration; International trade
    Scope: 23 S, graph. Darst
    Notes:

    Internetausg.: papers.nber.org/papers/w9290.pdf - lizenzpflichtig

    Literaturverz. S. 22 - 23
  9. Tax smoothing versus tax shifting
    Published: Apr. 2002
    Publisher:  Inst. for International Economic Studies, Stockholm

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 97 (711)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Seminar paper / Institute for International Economic Studies, Stockholm University ; 711
    Subjects: Steuererhebungsverfahren; Steuerharmonisierung; Optimale Besteuerung; Steuerinzidenz; Nationale Einheit; Zeitkonsistenz; Theorie; Deutschland
    Scope: Online-Ressource, 28 p., text, ill
    Notes:

    nBibliography
  10. International taxation
    Author: Gordon, Roger H.; Hines, James R.
    Published: 2002
    Publisher:  NBER, Cambridge, Mass.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1 (8854)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QL 400 ; QL 530
    Series: NBER working paper series ; 8854
    Subjects: Internationales Steuerrecht; Steuerharmonisierung; Optimale Besteuerung; Offene Volkswirtschaft; Kapitalertragsteuer; Theorie; Welt
    Scope: 89 S
    Notes:

    Internetausg.: papers.nber.org/papers/w8854.pdf - lizenzpflichtig

    Literaturverz. S. 80 - 89
  11. Externalities of non-cooperative tax policy in the globally integrated market
    Published: 05 May 2002
    Publisher:  Johns Hopkins Univ., Dep. of Economics, Baltimore, MD

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 35 (476)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/72029
    Edition: [Elektronische Ressource]
    Series: Working papers / the Johns Hopkins University, Department of Economics ; 476
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Unternehmensbesteuerung; Dynamisches Spiel; Multinationales Unternehmen; Theorie
    Scope: Online-Ressource, 36 p., text
  12. Economic growth and fiscal policy
    Author: Hansson, Pontus
    Published: 2002
    Publisher:  Lund Univ., Lund

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    B 321961
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    Series: Lund economic studies ; 97
    Subjects: Wirtschaftswachstum; Endogenes Wachstumsmodell; Finanzpolitik; Steuerharmonisierung; Öffentliche Schulden; Theorie
    Scope: IX, 181 S, graph. Darst
    Notes:

    Literaturvrzeichnis S. 167 - 175

    Zugl.: Lund, Univ., Diss., 2002
  13. Tax competition, the distribution of MNE's ownership and the wage formation process
    Author: Gérard, Marcel
    Published: 2002
    Publisher:  Univ., Center for Economic Studies, Munich

    This paper shows how the distribution of the ownership of multinational companies and the labour market conditions, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In particular,... more

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    This paper shows how the distribution of the ownership of multinational companies and the labour market conditions, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In particular, it sets forth that equilibrium corporate tax rate can be negative, being a subsidy to the mobile factor, financed through a tax on the immobile one, and that foreign ownership of companies enables a jurisdiction which behaves non-cooperatively to export its tax burden through a too large tax rate on profits on its territory.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Array ; 631
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Tarifverhandlungen; Multinationales Unternehmen; Eigentümerstruktur; Spieltheorie; Theorie
    Scope: 26 S
    Notes:

    Literaturverz. S. 20 - 22

    Internetausg.: ftp://129.187.96.124/CESifo_WP/631.pdf
  14. Classical corporation tax as a global means of tax harmonization
    Author: Kari, Seppo; Ylä-Liedenpoha, Jouko
    Published: 2002
    Publisher:  Univ., Center for Economic Studies, Munich

    Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown in the case of a company with international owners, effectively to convert the... more

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    KAP 11850
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    Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown in the case of a company with international owners, effectively to convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax maintains its simplicity and can be designed so as to be neutral in respect of the financing and dividend decisions of multinationals, by adopting double taxation of interest income. Broad tax bases, flat-rate taxes on personal income from capital, and low statutory tax rates are advocated as general policy.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 665
    Subjects: Körperschaftsteuer; Doppelbesteuerung; Steuerharmonisierung; Multinationales Unternehmen; Steuerwirkung; Besteuerungsprinzip; Theorie
    Scope: 24 S
    Notes:

    Literaturverz. S. 21 - 22

    Internetausg.: ftp://129.187.96.124/CESifo_WP/665.pdf
  15. Tax competition and tax harmonization with evasion
    Published: 2002
    Publisher:  Federal Reserve Bank of St. Louis, St. Louis, MO,

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper series / Federal Reserve Bank of St. Louis ; 2002,015
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Steuerstrafrecht; Theorie
    Scope: Online-Ressource, 24 p., text, ill
  16. Removing tax-induced distortions to the optimum global allocation of foreign direct investment
    international competition and co-ordination in corporate taxation
    Author: Simmons, Richard Stanley
    Published: [2002]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 238657
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    Other identifier:
    DX222732
    Subjects: Auslandsinvestition; Steuerwettbewerb; Unternehmensbesteuerung; Steuerharmonisierung; Steuerwirkung; Welt
    Scope: XV, 301, 6 Bl
    Notes:

    Kopie, erschienen im Verl. British Thesis Service, West Yorkshire

    London, Univ., Diss., 2002
  17. Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?
    Author: Spengel, Christoph
    Published: 2002
    Publisher:  Universitätsbibliothek Mannheim, Mannheim

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  18. Lessons of the 1999 abolition of intra-EU duty free sales for Eastern European candidates
    Author: Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger
    Published: 2002
    Publisher:  Ifo-Inst. für Wirtschaftsforschung, München

    At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their opinion, the duty free trade not only contributed to the reduction of the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such "old" ideas are increasingly gaining popularity in some Eastern European EU candidates in the context of the preparation process for the introduction of the Single Market and the EU membershipin the near future. This study primarily shows that the arguments mentioned above were neither significant enough nor conclusive to maintain the intra-EU duty free shopping. Furthermore, the abolition of such tax free sales was approved in the EU order to ensure the allocation efficiency of the VAT and excise tax system within a single market. Several argumments against the intra-EU tax free shopping examined in the study provide some helpful policy orientations for EU membership candidates.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QL 418
    Series: Ifo-Disskussionsbeiträge ; 77
    Subjects: Sonderwirtschaftszone; Einzelhandel; EU-Mitgliedschaft; EU-Binnenmarkt; Steuerharmonisierung; EU-Staaten; Osteuropa; duty free shopping
    Scope: 30 S, b
    Notes:

    Literaturverz. S. 20 - 21
  19. Lessons of the 1999 Abolition of intra-EU duty free sales for Eastern European EU candidates
    Author: Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger
    Published: December 2002
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax... more

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    Staats- und Universitätsbibliothek Bremen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Universitätsbibliothek Osnabrück
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    At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their opinion, the duty free trade not only contributed to the reduction of the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such ‘old’ ideas are increasingly gaining popularity in some Eastern European EU candidates in the context of the preparation process for the introduction of the Single Market and the EU membership in the near future. This study primarily shows that the arguments mentioned above were neither significant enough nor conclusive to maintain the intra-EU duty free shopping. Furthermore, the abolition of such tax free sales was approved in the EU in order to ensure the allocation efficiency of the VAT and excise tax system within a single market. Several arguments against the intra-EU tax free shopping examined in the study provide some helpful policy orientations for EU membership candidates.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/76267
    RVK Categories: QL 418
    Series: Array ; no. 828
    Subjects: Sonderwirtschaftszone; Einzelhandel; EU-Mitgliedschaft; EU-Binnenmarkt; Steuerharmonisierung; EU-Staaten; Osteuropa; duty free shopping
    Scope: 1 Online-Ressource (circa 30 Seiten)