Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Shafik Hebous"'
Publikováno v:
Journal of Economic Behavior & Organization. 207:305-326
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fe989b59fc49b0d7c38271dacb1d225b
https://doi.org/10.1016/j.jebo.2023.01.001
https://doi.org/10.1016/j.jebo.2023.01.001
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d9cac57704261ab27ba804619b635c3
https://doi.org/10.2139/ssrn.4422847
https://doi.org/10.2139/ssrn.4422847
Publikováno v:
IMF Economic Review. 68(4):848-874
We estimate the revenue implications of a destination-based cash-flow tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizabl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::202994c5d795f2fb20953f2c7c5f4a5b
https://research.cbs.dk/en/publications/986cdb81-12af-4c6b-a7fb-f19c944dcd81
https://research.cbs.dk/en/publications/986cdb81-12af-4c6b-a7fb-f19c944dcd81
Publikováno v:
Economia Politica
Published in late 2017, the Italian medium-term fiscal plan aims to achieve structural balance by 2020, although concrete, high-quality measures to meet the target are yet to be specified. This paper seeks to contribute to the discussion by (i) asses
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e2c7f855fcfff1d16235a6a63e2beb08
https://doi.org/10.1007/s40888-020-00198-1
https://doi.org/10.1007/s40888-020-00198-1
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:
Genevieve Verdier, Brett Rayner, Priscilla Muthoora, Andrew Okello, Ling Zhu, Shafik Hebous, Vincent Koukpaizan, Charles Vellutini, Imen Benmohamed, Mahmoud Harb, Nathalie Reyes, Alireza Marahel, Bernard Sanya, Thomas Benninger
Publikováno v:
Departmental Papers. 2022:1
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::278b563e979eb69770ec37b8455bd1a3
https://doi.org/10.5089/9798400203411.087
https://doi.org/10.5089/9798400203411.087
Publikováno v:
SSRN Electronic Journal.
Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles—affects international flows, raising the question of its impact on the current account
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c956b2cf964f87c8f8acf2498f2fa21a
https://doi.org/10.2139/ssrn.3852769
https://doi.org/10.2139/ssrn.3852769
Autor:
Shafik Hebous, Kristoffer Berg
Publikováno v:
SSRN Electronic Journal.
Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth affect the labor income distribution of the next generation? We tackle both questions empirically using detailed intergenerational data
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::478e3290aab122fbb5bd2041f163b927
https://doi.org/10.2139/ssrn.3885417
https://doi.org/10.2139/ssrn.3885417
Autor:
Michael Keen, Shafik Hebous
Publikováno v:
SSRN Electronic Journal.
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the str
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::25b545c1914fe5806317fa8b678a41b4
https://doi.org/10.2139/ssrn.4026478
https://doi.org/10.2139/ssrn.4026478
Publikováno v:
IMF Working Papers. 20
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::55a1e93243e21530126063672516cf91
https://doi.org/10.5089/9781513528328.001
https://doi.org/10.5089/9781513528328.001