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pro vyhledávání: '"Zagler, Martin"'
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a networ
Externí odkaz:
http://epub.wu.ac.at/7181/1/2019itax.pdf
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a networ
Externí odkaz:
http://epub.wu.ac.at/6071/1/SSRN%2Did3126593.pdf
Autor:
Braun, Julia, Zagler, Martin
Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in
Externí odkaz:
http://epub.wu.ac.at/5459/1/wp242.pdf
Autor:
Zagler, Martin
This paper empirically investigates the relationship between long-run economic growth and output volatility for the time series experience of 25 OECD countries between the years 1960 and 2013. Given the low number of observations, we reject, based on
Autor:
Braun, Julia, Zagler, Martin
The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, w
Externí odkaz:
http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf
Autor:
Zagler, Martin, Sauer, Petra
This paper investigates the relationship between economic development and the average Level of education as well as the degree of inequality in the distribution of education, respectively. Approaching this question in a dynamic panel over 60 years an
Externí odkaz:
http://epub.wu.ac.at/4078/1/wp163.pdf
Autor:
Zagler, Martin, Zanzottera, Cristiana
This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effec
Externí odkaz:
http://epub.wu.ac.at/3767/1/2012_07_Zagler_Zanzottera.pdf
Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a mo
Autor:
Zagler, Martin
With the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European Commi
Externí odkaz:
http://epub.wu.ac.at/1546/1/document.pdf
Autor:
Sauer, Petra, Zagler, Martin
This paper investigates the relationship between the level and the distribution of education and economic development. We contribute to the literature by introducing an interaction term between the education Gini coefficient and average years of scho