Intrinsic Motivation vs. Corruption? Experimental Evidence on the Performance of Officials,
Johann Graf Lambsdorff, Kevin Grubiak and Katharina Werner,
from University Library of Munich, Germany
(2023)
Keywords: Bribery; crowding-out; expressive law; extortion; intrinsic motivation
Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town,
Hassan Majid,
from Center for Open Science
(2023)
Financial adjustment as a driver of growth model change: a balance-sheet approach to comparative political economy,
Lukas Spielberger and Dustin Voss,
from London School of Economics and Political Science, LSE Library
(2022)
Keywords: balance sheet analysis; financial crisis; Germany; growth models; instability; Netherlands; Balance sheet analysis; Instability; Growth models; Financial crisis
From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses,
Anna Bührle, Katharina Nicolay, Christoph Spengel and Sophia Wickel,
from ZEW - Leibniz Centre for European Economic Research
(2023)
Keywords: tax competition, family businesses, international tax policy
Same same but different: credit risk provisioning under IFRS 9,
Markus Behn and Cyril Couaillier,
from European Central Bank
(2023)
Keywords: bank regulation, credit risk, financial stability, loan loss accounting
Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches,
Jaqueline Hansen, Valeria Merlo and Georg Wamser,
from CESifo
(2023)
Keywords: corporate taxation, profit shifting anti-tax-avoidance rules, multinational enterprise, firm organization
Taxation of the rich and incentives for investments. The case of Norway,
Geir H. M. Bjertnæs,
from Statistics Norway, Research Department
Keywords: Taxation; capital income; wealth
REDISTRIBUTION OF TAX REVENUES BETWEEN THE LEVELS OF THE BUDGET SYSTEM IN THE RUSSIAN FEDERATION,
Arlashkin, Igor (Арлашкин, Игорь), Barbashova, Natalya (Барбашова, Наталья), Deryugin, Aleksandr (Дерюгин, Александр) and Komarnitskaya, Anna (Комарницкая, Анна),
from Russian Presidential Academy of National Economy and Public Administration
(2022)
Keywords: REDISTRIBUTION OF TAX REVENUES, TAX DECENTRALIZATION, FISCAL FEDERALISM, REGIONAL BUDGETS, LOCAL BUDGETS
Information-Forcing Effects of Non-Disclosure Rules,
Giuseppe Dari-Mattiacci, Sander Onderstal, Francesco Parisi and Ram Singh,
from Centre for Development Economics, Delhi School of Economics
(2023)
Keywords: asymmetric information, penalty default rules, inverse adverse selection
How to Combat Value-Added Tax Refund Fraud,
Cedric Andrew and Katherine Baer,
from International Monetary Fund
(2023)
Keywords: value-added tax; refund; fraud; strategies; cooperation; refund fraud; acquisition fraud scheme; return fraud; MTIC VAT Contra carousel scheme; Customs and Excise tax office case study; Tax refunds; Tax administration core functions; Middle East