income shock in the EU, compared to 32 per cent in the US. In the case of an unemployment shock 48 per cent of the shock are … absorbed in the EU, compared to 34 per cent in the US. This cushioning of disposable income leads to a demand stabilization of … 23 to 32 per cent in the EU and 19 per cent in the US. There is large heterogeneity within the EU. Automatic stabilizers …

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 …

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 …

income shock in the EU, compared to 32 per cent in the US. In the case of an unemployment shock 47 per cent of the shock are … absorbed in the EU, compared to 34 per cent in the US. This cushioning of disposable income leads to a demand stabilization of … up to 31 per cent in the EU and up to 28 per cent in the US. There is large heterogeneity within the EU. Automatic …

approach to characterize the redistributive preferences embodied in the welfare systems of 17 EU countries and the US. Implicit …

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 …

income shock in the EU, compared to 32 per cent in the US. In the case of an unemployment shock 48 per cent of the shock are … absorbed in the EU, compared to 34 per cent in the US. This cushioning of disposable income leads to a demand stabilization of … 26 to 35 per cent in the EU and 19 per cent in the US. There is large heterogeneity within the EU. Automatic stabilizers …