Mostrando recursos 1 - 2 de 2

  1. Does selection of mortality model make a difference in projecting population ageing?

    Scherbov, Sergei; Ediev, Dalkhat
    Background: In low mortality countries, assessing future ageing depends to a large extent on scenarios of future mortality reduction at old age. Often in population projections mortality reduction is implemented via life expectancy increases that do not specify mortality change at specific age groups. The selection of models that translate life expectancy into age-specific mortality rates may be of great importance for projecting the older age groups of future populations and indicators of ageing. Objective: We quantify how the selection of mortality models, assuming similar life expectancy scenarios, affects projected indices of population ageing. Methods: Using the cohort-component method, we project the...
    (application/pdf) - 09-ene-2018

  2. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?

    Ortmann, Regina; Sureth-Sloane, Caren
    In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable...
    (application/pdf) - 20-ene-2017

Aviso de cookies: Usamos cookies propias y de terceros para mejorar nuestros servicios, para análisis estadístico y para mostrarle publicidad. Si continua navegando consideramos que acepta su uso en los términos establecidos en la Política de cookies.