Zobrazeno 1 - 10
of 215
pro vyhledávání: '"Michael Keen"'
Publikováno v:
Fiscal Studies. 43:209-234
This paper assesses the rationale, design, and impacts of border carbon adjustments (BCAs). Large disparities in carbon pricing between countries raise concerns about competitiveness and emissions leakage. BCAs are potentially the most effective dome
Publikováno v:
SSRN Electronic Journal.
Sweden has long been viewed as epitomizing a particular approach to economic and social policy. To its advocates, the Swedish welfare state builds on a strong social consensus favoring extensive state intervention to ensure a high quality of life for
Autor:
Michael Keen
Publikováno v:
Conflict, Security & Development. 21:245-272
Authoritarian conflict management (ACM), conceptualised by Lewis et al. (2018), is an analytical framework aimed at understanding how authoritarian regimes respond to violent domestic challenges in...
Autor:
Michael Devereux, Paul Oosterhuis, John Vella, Wolfgang Schön, Alan J. Auerbach, Michael Keen
This book undertakes a fundamental review of the existing international regime for taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized eco
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e4dae44ce87680200aff8518e370bfa0
https://ora.ox.ac.uk/objects/uuid:1d6cef71-04bd-4c95-a45a-6c4f4677090e
https://ora.ox.ac.uk/objects/uuid:1d6cef71-04bd-4c95-a45a-6c4f4677090e
Publikováno v:
International Tax and Public Finance. 27:890-930
This paper exploits a unique dataset (monthly observations on consumer prices and VAT rates for around 70 commodity groups in 17 Eurozone countries over 1999–2013) to identify the extent of pass through for several types of VAT change—including (
Publikováno v:
Canadian Tax Journal/Revue fiscale canadienne. 67:27-39
Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and p