To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze Austrian tax treaty policy. We find that developing countries are likely to expect both…
Whereas this year has already seen the full effectiveness of the constitutional debt cap on a national level, the debt brake won't be binding for the federal states until 2020. In contrast to the debt cap on…
The Brexit referendum and the decision of British voters to leave the EU have sparked a comprehensive debate on the future of European integration. A key issue in this debate is the appropriate division of…
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting…