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Subdued inflation, targets and monetary policy cooperation : monetary dialogue September 2019 : in-depth analysis requested by the ECON Committee
Hughes Hallett, Andrew - Europäisches Parlament / Policy Department for … - 2019
Persistent link: https://www.econbiz.de/10012105667
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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
from Bureau van Dijk (BvD) Orbis and the aggregated CbC data provided by the Organisation for Economic Co-operation and …
Persistent link: https://www.econbiz.de/10014367377
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Coordination without explicit cooperation : monetary-fiscal interactions in an era of demographic change
Hughes Hallett, Andrew - 2008
Persistent link: https://www.econbiz.de/10013445833
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Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023
from Bureau van Dijk (BvD) Orbis and the aggregated CbC data provided by the Organisation for Economic Co-operation and …
Persistent link: https://www.econbiz.de/10014376033
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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Europeanization or globalization? Transnational wage bargaining and the distribution of activity in European labor markets
Demertzis, Maria; Hughes Hallett, Andrew; Schermer, Nicolien - 2008
Persistent link: https://www.econbiz.de/10003774392
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …
Persistent link: https://www.econbiz.de/10003480047
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Did fiscal policy makers know what they were doing? Reassessing fiscal policy with real-time data
Bernoth, Kerstin; Hughes Hallett, Andrew; Lewis, John - 2008
Persistent link: https://www.econbiz.de/10003686632
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph (contributor); Wendt, Carsten (contributor) - 2007
Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of … the EU. For those cross-border business activities between member states and third countries, separate accounting using … affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU …
Persistent link: https://www.econbiz.de/10003502642
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The gains from early intervention in Europe : fiscal surveillance and fiscal planning using cash data
Hughes Hallett, Andrew; Kuhn, Moritz; Warmedinger, Thomas - 2010
This paper does two things. First it examines the use of real time inter-annual cash data and the role of early interventions for improving the monitoring of national fiscal policies and the correction of fiscal indiscipline. Early warnings are important because they allow us to spread the...
Persistent link: https://www.econbiz.de/10003986633