During the debate on base erosion and profit shifting of multinational firms the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting,…
We study the effect of inflowing remittances - a major source of capital for many countries - on tax revenues and tax policy. Instrumenting remittances with changes in the oil-price interacted with a…
Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last…
