We study the effects of policy reforms in the South on the decisions of intrafirm and arm’slength production transfers by Northern firms. We show theoretically that relaxing ownershipcontrols and improving contract enforcement can induce multinational companies to expandproduct varieties to...

Paper addresses the recent initiatives of EU Lisbon Agenda to increase level of R&Dexpenses in EU Member States by studying firm-level panel data in most advanced transitioneconomy, Slovenia. Previous empirical literature – mainly cross-sectional – has tested thedemand-pull hypothesis and...

The Great Recession did not only affect European countries to a varying extent, its impact onnational labour markets and on specific socio-economic groups in those markets also variedgreatly. Institutional arrangements such as employment protection, unemployment insurancebenefits and minimum...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...

The Polish tax and benefit system is presented in the context of a recently developedmicrosimulation model, SIMPL. The model allows simulating direct taxes, social contributionsand public benefits in Poland for the years 2003 and 2005...>br>

The European Commission proposed to replace the currently existing Separate Accountingby an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).Besides the CCCTB, there is an alternative tax reform proposal, the European Tax AllocationSystem (ETAS). In a dynamic capital...

The contribution Bach, Corneo and Steiner (2008) has argued that \therich" do not pay taxes adequately in relation to their income, nding, for instance, aneective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in2001. This result contrasts sharply with the legislated...

In this paper we analyze the impact of various minimum taxation concepts oncorporate investment decisions. These investments can be realized in the form ofeither a real or a financial investment. In a quantitative analysis we refer to thefuture values of the investments as an indicator of...