Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Ana Cinta González Cabral"'
Publikováno v:
International Tax and Public Finance. 28:284-322
Estimates from studies of income underreporting (the proportion of undeclared to true income) by the self-employed using the ‘Engel curve’ approach of Pissarides and Weber (PW; J Public Econ 39(1):17–32, 1989) have been based predominantly on s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::225da7d245c849c6fb8dbbb7f8e48b46
https://doi.org/10.1007/s10797-020-09611-8
https://doi.org/10.1007/s10797-020-09611-8
Publikováno v:
OECD Taxation Working Papers.
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bbd72ca9c1ab56230dd7e22638fd8232
https://doi.org/10.1787/ff9a104f-en
https://doi.org/10.1787/ff9a104f-en
Publikováno v:
OECD Taxation Working Papers.
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in tw
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5acb8b9e1a6744a53f1d64afe67c226d
https://doi.org/10.1787/b0876dcf-en
https://doi.org/10.1787/b0876dcf-en
Publikováno v:
OECD Science, Technology and Industry Working Papers
Investment in research and experimental development (R&D) is an important driver of innovation and economic growth. Over the past two decades, tax incentives have become a key policy instrument for promoting business R&D. This raises a number of poli
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::872e9a799b2002ed38ecca5f69395590