Showing 1 - 10 of 42
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
Based on a database of 326 merger cases scrutinized by the European Commission between 1990 and 2007, we evaluate the economic impact of the change in European merger legislation in 2004. We first propose a general framework to assess merger policy effectiveness, which is based on standard...
Persistent link: https://www.econbiz.de/10008822615
This paper applies an intuitive approach based on stock market data to a unique dataset of large concentrations during the period 1990-2002 to assess the effectiveness of European merger control. The basic idea is to relate announcement and decision abnormal returns. Under a set of four...
Persistent link: https://www.econbiz.de/10008855860
-grounded. -- merger control ; regulatory reform ; EU Commission ; event-study …
Persistent link: https://www.econbiz.de/10009551410
Persistent link: https://www.econbiz.de/10011370055
In this paper we propose a reform of the EU financing system. The two most important elements of our proposal are i) to … make the contribution of taxpayers to the EU budget more visible by showing an EU VAT share on receipts and ii) to increase … the power of the European Parliament in the determination of the structure of EU expenditures by limiting the multiannual …
Persistent link: https://www.econbiz.de/10010528261
Persistent link: https://www.econbiz.de/10009658938
been only a modest improvement of European merger policy. -- merger control ; regulatory reform ; EU Commission ; event-study …
Persistent link: https://www.econbiz.de/10009408081