Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Ruud de Mooij"'
Autor:
Ruud de Mooij, Gaëtan Nicodème
Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector.The global financial crisis has prompted economists to rethink fundamental questions on how governments should intervene in the financial sector
Autor:
Khaled Abdel-Khader, Ruud De Mooij
Publikováno v:
How to Achieve Inclusive Growth ISBN: 0192846930
This chapter discusses the theory and practice of tax design to achieve an efficient and equitable outcome in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elabo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5a7fbcd9f8a25195cb51a710cbef1f2
https://doi.org/10.1093/oso/9780192846938.003.0012
https://doi.org/10.1093/oso/9780192846938.003.0012
Strains on the current international system for taxing multinational enterprises have become ever more evident. This has sparked a global debate on how to reform the international tax framework, with proposals including simplified formulary methods.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62b00e378b8512bf310c8f1f64d20a14
https://doi.org/10.1093/oso/9780192855244.003.0012
https://doi.org/10.1093/oso/9780192855244.003.0012
Autor:
Ruud de Mooij
Publikováno v:
EC Tax Review. 14:9-15
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::edba97694220bb7cfbfa4eafd3b8ca8e
https://doi.org/10.54648/ecta2005003
https://doi.org/10.54648/ecta2005003
Autor:
Jost Heckemeyer, Ruud de Mooij
This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks,using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-bank
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::b86c74d28b809930117f09caf5601cb2
http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_13/WP1306_0.pdf
http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_13/WP1306_0.pdf
Autor:
Ruud de Mooij, Michael Keen
Publikováno v:
Fiscal Policy after the Financial Crisis ISBN: 9780226018447
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c562085860e8b179b834afbfe96b28ab
https://doi.org/10.7208/chicago/9780226018584.003.0012
https://doi.org/10.7208/chicago/9780226018584.003.0012
Autor:
Ruud de Mooij, M.P. Devereux
We assess the quantitative impact of two reforms of the corporation tax that would eliminate the differential treatment of debt and equity. The two reforms are: the allowance for corporate equity (ACE), and the comprehensive business income tax (CBIT
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::aeb8e16d749d2a04e2f372d427c1e25c
http://www.cpb.nl/sites/default/files/publicaties/download/applied-analysis-ace-and-cbit-reform-eu.pdf
http://www.cpb.nl/sites/default/files/publicaties/download/applied-analysis-ace-and-cbit-reform-eu.pdf
This study argues that Dutch policy regarding the labour market for elderly is at a crossroads. Previous reforms in the Netherlands have encouraged labour supply and are expected to boost labour-market participation of individuals aged 55 to 64 to 60
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::e53e627a76ef8919c0d18962adc94a88
http://www.cpb.nl/sites/default/files/publicaties/download/rethinking-retirement-participation-towards-allocation.pdf
http://www.cpb.nl/sites/default/files/publicaties/download/rethinking-retirement-participation-towards-allocation.pdf