Zobrazeno 1 - 10
of 18
pro vyhledávání: '"Albert van der Horst"'
Publikováno v:
De Economist. 163:415-434
A decomposition of GDP changes during the Great Recession shows that a relatively large part of the economic shock in the Netherlands translated into unemployment. Wages absorbed a larger part of the shock in Germany, the UK, and the US. The Netherla
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d64cad313b79b0fade259043ae56a863
https://doi.org/10.1007/s10645-015-9263-y
https://doi.org/10.1007/s10645-015-9263-y
Publikováno v:
Fiscal Studies (London), 31(4), 453-479. Wiley-Blackwell
This article assesses the economic implications of the introduction of consolidation with formula apportionment in the European Union under alternative enhanced cooperation agreements. We find that the consolidation is likely to yield a small aggrega
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4f73d54daaddc210c0a621886f8e707f
https://doi.org/10.1111/j.1475-5890.2010.00121.x
https://doi.org/10.1111/j.1475-5890.2010.00121.x
Publikováno v:
Economic Policy. 25:537-590
This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9e9ddce6804704933f79e1ba96855ac2
https://doi.org/10.1111/j.1468-0327.2010.00248.x
https://doi.org/10.1111/j.1468-0327.2010.00248.x
Autor:
without implicating their agreement. Zdenek Kudrna are appreciated, Albert van der Horst Sjef Ederveen
Publikováno v:
Intereconomics. 40:56-73
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::deaf8843ad79175505cbe57ca0dc7eeb
https://doi.org/10.1007/s10272-005-0138-3
https://doi.org/10.1007/s10272-005-0138-3
In 2040 strong cities are needed for the development of knowledge. Mobility of people and companies will have risen further. More and more talented people will find each other for the exchange of ideas. Read here the accompanying press release. Stron
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::dbdf8bd59d5fa99a9a02451b84b28549
http://www.cpb.nl/sites/default/files/publicaties/download/netherlands-2040.pdf
http://www.cpb.nl/sites/default/files/publicaties/download/netherlands-2040.pdf
This article assesses the economic implications of the introduction of consolidation with formula apportionment in the European Union under alternative enhanced cooperation agreements. We fi?nd that the consolidation is likely to yield a small aggreg
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::7af710e5065dd42ffdcc062c78400592
http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_10/WP1001.pdf
http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_10/WP1001.pdf
We investigate the trade-off between employment and labour productivity in a panel of OECD countries in 1970-2003. The endogeneity of employment is shown to matter crucially for assessing its effect on productivity. Estimating a structural model with
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::eaebdc2454d6c34fd9fa5c3235089005
http://www.cpb.nl/sites/default/files/publicaties/download/does-employment-affect-productivity.pdf
http://www.cpb.nl/sites/default/files/publicaties/download/does-employment-affect-productivity.pdf
Autor:
Albert van der Horst
Publikováno v:
Subsidiarity and Economic Reform in Europe ISBN: 9783540772453
Should EU-Member States give up their right to design their corporate income tax? Currently, Member States may freely set their tax rates and are allowed to design their tax base as long as it does not constitute harmful tax competition. This is regu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cc7375de3562af4dcee10b7e2545096c
https://doi.org/10.1007/978-3-540-77264-4_15
https://doi.org/10.1007/978-3-540-77264-4_15
Publikováno v:
The World Economy, 32(9), 1319-1347. Wiley-Blackwell Publishing Ltd
This paper analyzes the impact of corporate taxes on structural unemployment, using an applied general equilibrium model for the European Union. We find that the unemployment and welfare effects of corporate taxes differ considerably among European c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c5a4c77662cfebb66d84d6d184c1673b
http://papers.tinbergen.nl/07056.pdf
http://papers.tinbergen.nl/07056.pdf
Publikováno v:
SSRN Electronic Journal.
Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting. A number of proposals for consolidation from the European Commission are simulated with the applied general equilibrium model CORTAX
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f2adac93b435b07d28f9ea4921e2b278
https://doi.org/10.2139/ssrn.1016948
https://doi.org/10.2139/ssrn.1016948