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costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …
Persistent link: https://www.econbiz.de/10010326601
-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … function in such a model, and discuss potential implications for optimal income taxation. …
Persistent link: https://www.econbiz.de/10003779044
Persistent link: https://www.econbiz.de/10003846842
The Fourth European Working Conditions Survey (European Foundation 2007) is used to investigate the readiness of Europe to flexicurity labour market reforms proposed by the European Commission (= flexibilization of employment relations compensated by improvements in employment security backed up...
Persistent link: https://www.econbiz.de/10003868037
Persistent link: https://www.econbiz.de/10003419683
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
Persistent link: https://www.econbiz.de/10003594396
Energy markets and energy-intensive industries in all EU member states especially in Germany are subject to a diverse set of policies related to climate change. We analyse the potential efficiency losses from simultaneous application of emission taxes and emissions trading in qualitative and...
Persistent link: https://www.econbiz.de/10003302739
Persistent link: https://www.econbiz.de/10003385168
costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …
Persistent link: https://www.econbiz.de/10009511711