The appraisal of the possible impact of tax policy on the emergence of the last global financial crisis

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F12%3A%230001967" target="_blank" >RIV/47813059:19520/12:#0001967 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The appraisal of the possible impact of tax policy on the emergence of the last global financial crisis
Original language description
The 2008 fi nancial crisis is the worst economic crisis since the Great Depression of 1929. This paper discusses the interactions between tax policy and this fi nancial crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis, investigates the effects of the tax system on the economic factors that triggered the fi nancial crisis and examines a few cases in which the tax regime interacted with these factors, reinforcing them. This applies particularly to tax preference for corporate debt fi nancing, taxation of fi nancial institutions, tax preference for housing and for capital gains, widespread use of tax havens, tax competition and tax advantageous performance-based remuneration of managers, that favours immediate achieving high performance of the company before securing its long-term perspective.
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 17 th International Conference New Role of Public Finance 2012
ISBN
978-80-7478-012-7
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
38-51
Publisher name
Wolters Kluwer ČR, a.s.
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2012
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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