Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet,…
Mit dem Aktionsplan für eine faire und effiziente Unternehmensbesteuerung in der Europäischen Union (COM (2015) 302), der am 17. Juni 2015 veröffentlicht wurde, hat die Europäische Kommission die Diskussion…
This paper examines how local governments adjust their spending, savings and taxes in response to a temporary revenue windfall generated by a housing boom and how they cope with the inevitable shortfall that…
We analyse the effects of a credible no-bailout policy and stringent sub-national fiscal rules on the risk premia of Swiss sub-national government bonds in the period from 1981 to 2007. In July 2003, the Swiss…