Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/250025 
Erscheinungsjahr: 
2021
Versionsangabe: 
2nd edition
Verlag: 
Stiftung Familienunternehmen, München
Zusammenfassung: 
As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes no clearly verifiable contribution to the fight against tax evasion, money laundering and terrorism financing. On the contrary, it can result in unjustified competitive disadvantages for the companies concerned. This is one of the conclusions drawn by a study commissioned by the Foundation for Family Businesses and conducted by the Leibniz Centre for European Economic Research (ZEW).
ISBN: 
978-3-942467-92-6
Dokumentart: 
Research Report
Erscheint in der Sammlung:

Datei(en):
Datei
Größe
1.14 MB





Publikationen in EconStor sind urheberrechtlich geschützt.