Tax Competition and Employment

Autor: Glaeser, S, Olbert, M, Werner, A-C

We examine how exposure to international tax competition affects domestic firms’ employment. Consistent with prior work, we find evidence that reductions in foreign tax rates affect the domestic competitive environment via increases in import compe

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3652::1a3c32c2030c37ecb46202bf0fac7ff2

Corporate Tax Policy in Developed Countries and Economic Activity in Africa

Autor: Hoopes, J L, Klein, D, Lester, R, Olbert, M

This paper studies whether tax policies in developed nations affect developing economies through cross-border investments by multinational firms. We study firm investment responses to a major U.K. tax reform that drastically reduced the income tax bu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3652::2f130a6875ce59a1f64b4f81ceecea31

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The association between frailty and MRI features of cerebral small vessel disease

Autor: Kant, I.M.J., Mutsaerts, H.J.M.M., Montfort, S.J.T. van, Jaarsma-Coes, M.G., Witkamp, T.D., Winterer, G., Spies, C.D., Hendrikse, J., Slooter, A.J.C., Bresser, J. de, Armbruster, F.P., Bocher, A., Boraschi, D., Borchers, F., Camera, G. della, Delien, E. van, Diehl, I., Dschietzig, T.B., Feinkohl, I., Filmer, A., Gallinat, J., Hafen, B., Hartmann, K., Heidtke, K., Helmschrode, A., Italiani, P., Ittermann, B., Krause, R., Kronabel, M., Kuhn, S., Lachmann, G., Melillo, D., Menon, D.K., Moreno-Lopez, L., Morgeli, R., Nurnberg, P., Ofosu, K., Olbert, M., Pietzsch, M., Pischon, T., Preller, J., Ruppert, J., Schneider, R., Stamatakis, E.A., Weber, S., Weyer, M., Winzeck, S., Wolf, A., Yurek, F., Zacharias, N., BioCog Consortium

Publikováno v: Scientific Reports, 9(1):11343. Nature Publishing Group
Scientific Reports, 9
Scientific Reports
Scientific Reports, Vol 9, Iss 1, Pp 1-9 (2019)
Scientific Reports, 9(1). Nature Publishing Group
Kant, I M J, Mutsaerts, H J M M, van Montfort, S J T, Jaarsma-Coes, M G, Witkamp, T D, Winterer, G, Spies, C D, Hendrikse, J, Slooter, A J C, de Bresser, J & BioCog Consortium 2019, ' The association between frailty and MRI features of cerebral small vessel disease ', Scientific Reports, vol. 9, no. 1, 11343 . https://doi.org/10.1038/s41598-019-47731-2
Scientific Reports, 9. NATURE PUBLISHING GROUP

Frailty is a common syndrome in older individuals that is associated with poor cognitive outcome. The underlying brain correlates of frailty are unclear. The aim of this study was to investigate the association between frailty and MRI features of cer

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0b9c3a5281e8cfcc37d3fe5d1a15d5ba
https://research.vumc.nl/en/publications/3a40fcfc-a622-4ea5-980c-ce1893d3ebc2

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

Autor: Olbert, M, Spengel, C

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union leve

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3652::30e2a8932ff8347e80a48ff66a9f80eb