Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Tibor Hanappi"'
Publikováno v:
OECD Taxation Working Papers.
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bbd72ca9c1ab56230dd7e22638fd8232
https://doi.org/10.1787/ff9a104f-en
https://doi.org/10.1787/ff9a104f-en
Autor:
Tibor Hanappi, Wolfgang Nagl
Publikováno v:
Fiscal Studies. 40:301-328
We provide an extensive analysis of retirement behaviour in Austria with a special focus on the role of incentives delivered by the tax and benefit system in determining individual retirement decisions. A comprehensive microsimulation model of the Au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59b4f0789b5647d9e0fb994917f4a994
https://doi.org/10.1111/1475-5890.12193
https://doi.org/10.1111/1475-5890.12193
Publikováno v:
OECD Taxation Working Papers.
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in tw
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5acb8b9e1a6744a53f1d64afe67c226d
https://doi.org/10.1787/b0876dcf-en
https://doi.org/10.1787/b0876dcf-en
Publikováno v:
Transnational Corporations. 25:91-106
The multilateral efforts, led by the Organisation for Economic Cooperation and Development (OECD), to address base erosion and profit shifting (BEPS) have attracted much attention from tax policy makers, practitioners and academics. In 2012, the OECD
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::073b59f7985eb1f8cc5d7129cf142a01
https://doi.org/10.18356/e1d7a8b4-en
https://doi.org/10.18356/e1d7a8b4-en
Publikováno v:
Transportation Research Part A: Policy and Practice. 83:30-41
This paper analyses the impact of the introduction of electromobility in Austria, focusing specifically on the potential demand for electric vehicles in the automotive market. We estimate discrete choice behavioral mixture models considering latent v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::13c0a7e5eb7d3db83f035ca88ff856b7
https://doi.org/10.1016/j.tra.2015.11.002
https://doi.org/10.1016/j.tra.2015.11.002
Publikováno v:
OECD Taxation Working Papers.
This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fc7cff405fc73db637c1fb1d178c576e
https://doi.org/10.1787/9f4a34ff-en
https://doi.org/10.1787/9f4a34ff-en
Autor:
Tibor Hanappi
Publikováno v:
OECD Taxation Working Papers.
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to bui
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cb1f402fbabe7c7239a7b5e780c2629b
https://doi.org/10.1787/a07f9958-en
https://doi.org/10.1787/a07f9958-en
Autor:
Tibor Hanappi
Publikováno v:
OECD Taxation Working Papers.
Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different ri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fcbd97232ffb871a1bdd356ea39e1f72
https://doi.org/10.1787/bfbcd0db-en
https://doi.org/10.1787/bfbcd0db-en
Publikováno v:
OECD Economics Department Working Papers.
Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors. However, India has now begun a process of significant business tax reform, including a staged reduct
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1591f1e5163a34e4a04021eca201e548
https://doi.org/10.1787/4258e11a-en
https://doi.org/10.1787/4258e11a-en
Autor:
Sandra Müllbacher, Tibor Hanappi
Publikováno v:
Review of Economics of the Household. 14:961-987
This paper approaches the question whether and to what extent a policy shift from universal child transfers towards child tax deductibles is capable of activating (mostly female) unused labor market potential in Austria. We develop a discrete choice
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d2ac854b0ed65547f6b57752b4b90506
https://doi.org/10.1007/s11150-013-9230-9
https://doi.org/10.1007/s11150-013-9230-9