Zobrazeno 1 - 10 of 80 pro vyhledávání: '"Salvador Barrios"'
1
Akademický článek
The Location of ICT activities in EU regions. Implications for regional policies
Autor: Salvador Barrios, Elena Navajas Cawood
Publikováno v: Investigaciones Regionales - Journal of Regional Research, Iss 13, Pp 179-210 (2008)
The location of ICT producing industries does matter for global competitivenessand long-run growth potential. For instance, the differing contribution ofICT to economic growth between the US and the EU is often mentioned as one of themain cause expla
Externí odkaz: https://doaj.org/article/69025ff11ab548d8aeb01607b55052f4
Zobrazit plný text záznamu
2
How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
Autor: Maria Teresa Alvarez-Martinez, Diego d'Andria, Maria Gesualdo, Gaëtan Nicodème, Jonathan Pycroft, Salvador Barrios
Publikováno v: Economic Systems Research. 34:167-198
The paper uses the computable general equilibrium model CORTAX to analyse the extent of base erosion and profit shifting (BEPS) in the EU, Japan and the US. Our approach estimates the direct fiscal...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::723cdd9444b371da6d70c2ad566040b0
https://doi.org/10.1080/09535314.2020.1865882
Zobrazit plný text záznamu
3
Taxation and growth: Why does it matter and how can it be analysed?
Autor: Salvador Barrios
Publikováno v: Society and Economy. 42:366-384
The growth impact of tax reforms is probably one of the most controversial issues in economic policy discussions, reflecting deep beliefs in the way economic agents are expected to react to policy changes. The optimal tax theory literature provides a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cc675bd60017d4f76246298f2f658caa
https://doi.org/10.1556/204.2020.00017
Zobrazit plný text záznamu
4
The fiscal and equity impact of social tax expenditures in the EU
Autor: Flavia Coda Moscarola, Francesco Figari, Sara Riscado, Salvador Barrios, Luca Gandullia
Publikováno v: Journal of European Social Policy. 30:355-369
Tax expenditures (TEs) are preferential tax treatments granted to specific individuals or categories of households, with the aim of achieving social and economic goals. They are widely used by EU Member States. However, their fiscal and equity impact
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3a02a0e5bab1db23551a7fd810ba1080
https://doi.org/10.1177/0958928719891341
Zobrazit plný text záznamu
5
Size and distributional pattern of pension-related tax expenditures in European countries
Autor: Francesco Figari, Flavia Coda Moscarola, Luca Gandullia, Salvador Barrios
Publikováno v: International Tax and Public Finance. 27:1287-1320
This paper quantifies the fiscal and distributional impact of tax expenditures related to public and private contributory pension schemes, affecting both contributions and pension benefits, in all EU Member States using EUROMOD, the EU-wide microsimu
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a958a1f730d0a6cc065228a02872823c
https://doi.org/10.1007/s10797-019-09580-7
Zobrazit plný text záznamu
6
Progressive Tax Reforms in Flat Tax Countries
Autor: Anamaria Maftei, Viginta Ivaškaitė-Tamošiūnė, Edlira Narazani, Salvador Barrios, Janos Varga
Publikováno v: Eastern European economics 2020, vol. 58, no. 2, p. 83-107.
Eastern European Economics
The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the quest
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8c9edeed1707384e10f1093c6b7c15e7
https://doi.org/10.1080/00128775.2019.1671201
Zobrazit plný text záznamu
7
Profit Shifting and Industrial Heterogeneity
Autor: Salvador Barrios, Diego d'Andria
Publikováno v: CESifo Economic Studies. 66:134-156
Base erosion and profit shifting undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7eb2d406c55e7f01959924afdec297ee
https://doi.org/10.1093/cesifo/ifz006
Zobrazit plný text záznamu
9
The impact of COVID-19 on households' income in the EU
Autor: Wouter van der Wielen, Alberto Tumino, Vanda Almeida, Salvador Barrios, Silvia De Poli, Michael Christl
Publikováno v: The Journal of Economic Inequality
Special Issue: COVID-19: a great equalizer? The pandemic and economic inequality
Journal of Economic Inequality
This analysis makes use of economic forecasts for 2020 issued by the European Commission in Autumn 2019 and Spring 2020, and of a counterfactual under a no-policy change assumption, to analyse the impact of the COVID-19 crisis on EU households´ inco
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6808741cd6744865906ae12c0bdb839a
https://www.ssoar.info/ssoar/handle/document/83747
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje