Changes in the global foreign direct investment (FDI) environment are of particular significance for Ireland because of the FDI intensity of the Irish economy. This paper …
B Hayo, S Mierzwa - Journal of Macroeconomics, 2023 - Elsevier
This study uses a narrative account of quarterly discretionary changes in tax liabilities from 1974Q4 to 2018Q2 in a VAR setting to examine whether legislative tax changes affect the …
S Mierzwa - Oxford Economic Papers, 2025 - academic.oup.com
I study the spillover effects of legislated discretionary tax changes in the USA, Germany, and the UK to a panel of eleven Eurozone countries for the period 1980Q1–2018Q4 employing …
The international tax landscape has undergone substantial changes in recent years. Initiatives like the Organisation for Economic Co-operation and Development's (OECD) Base …