Storm in the Cloud: A Study on the Macroeconomic Impact of the UK’s Digital Service Tax
Author:
Affiliation:
1. Department of Economics, Universidad Pablo de Olavide, Seville, Spain
2. Ministry of Economy and Finance, Rome, Italy
3. Independent Consultant based at the Euopean Commission, Joint Research Centre (JRC), Seville, Spain
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/09535314.2024.2374767
Reference31 articles.
1. Álvarez-Martínez M. T. Barrios S. Bettendorf L. d'Andria D. Gesualdo M. Loretz S. Pontikakis D. & Pycroft J. (2016). “A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms” JRC Working Papers on Taxation and Structural Reforms No 9/2016.
2. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
3. The economic consequences of corporate tax rates reductions in the EU: Evidence using a computable general equilibrium model
4. Bettendorf L. & van der Horst A. (2006). “Documentation of CORTAX” CPB Memorandum No. 161 Netherlands Bureau for Economic Policy Analysis.
5. Bettendorf L. van der Horst A. de Mooij R. Devereux M. & Loretz S. (2009). “The economic effects of EU-reforms in corporate income systems” Study for the European Commission Directorate General for Taxation and Customs Union Contract No. TAXUD/2007/DE/324 October.
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3