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How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals
Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006
This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU … wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of … the firms in the sample. Our results suggest that due to border crossing loss-offset, the EU wide corporate tax base …
Persistent link: https://www.econbiz.de/10003339188
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Towards a single European market in asset management
Heinemann, Friedrich; Schröder, Michael; Schüler, … - 2003
Persistent link: https://www.econbiz.de/10003342585
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The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen (contributor);  … - 2008
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
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Europäische Medienmärkte: Die Rolle der Wettbewerbspolitik
Budzinski, Oliver - 2008
Persistent link: https://www.econbiz.de/10003864444
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The European Commissionś proposal for a common consolidated corporate tax base
Fuest, Clemens - 2008
Persistent link: https://www.econbiz.de/10003846874
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EU regional policy and tax competition
Becker, Johannes; Fuest, Clemens - 2009
Persistent link: https://www.econbiz.de/10003846997
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Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? : Deutschland im Vergleich mit der EU und den USA
Dolls, Mathias; Fuest, Clemens; Peichl, Andreas - 2009
um 5 Prozentpunkte. Unsere Berechnungen ergeben, dass in der EU 38 % des proportionalen Einkommensschocks vom Staat … USA deutlich größer: 48 % in der EU und lediglich 34 % in den USA. Unter der Annahme, dass nur die Nachfrage … Einkommens zu einer Nachfragestabilisierung, die in der EU von 23 bis 32 % des Einkommensschocks reicht und in den USA 19 …
Persistent link: https://www.econbiz.de/10003879733
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A new two-pillar strategy for the ECB
De Grauwe, Paul; Gros, Daniel - 2009
The ECB has been arguing in the past that since there is no trade-off between price stability and financial stability, the pursuit of price stability is the best a central bank can do to also maintain financial stability. We argue that there is a potential trade-off between price stability and...
Persistent link: https://www.econbiz.de/10003888991
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The redistributive effects of tax benefit systems in the enlarged EU
Fuest, Clemens; Niehues, Judith; Peichl, Andreas - 2009
the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality …
Persistent link: https://www.econbiz.de/10003906234