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Höhe und Struktur der Unternehmensbesteuerung in Europa : ein Belastungsvergleich auf der Basis eines Unternehmensmodells
Spengel, Christoph - In: Aspekte der Unternehmensbesteuerung in Europa, (pp. 37-84). 1996
Persistent link: https://www.econbiz.de/10001318305
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Die europäischen Unternehmenssteuersysteme : eine Übersicht
Jacobs, Otto H. - In: Aspekte der Unternehmensbesteuerung in Europa, (pp. 11-36). 1996
Persistent link: https://www.econbiz.de/10001318306
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Sovereign Risk Premia : The Link between Fiscal Rules and Stability Culture
Heinemann, Friedrich - 2013
There is a growing empirical literature studying whether fiscal rules reduce borrowing costs. Nevertheless, it remains an open question whether these rules are effective genuinely or just because they mirror fiscal preferences of politicians and voters. In our analysis of European bond spreads,...
Persistent link: https://www.econbiz.de/10013085156
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The German Labour Market Reforms in a European Context : A DSGE Analysis
Fries, Claudia - 2013
While a widespread consensus exists among macroeconomists that the German labour market reforms in 2003-2005 have successfully contributed to the decline of the unemployment rate, critics claim that the reforms led to wage restraint and consequently consumption dampening accompanied by...
Persistent link: https://www.econbiz.de/10013072822
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Country-by-Country Reporting : Tension between Transparency and Tax Planning
Evers, Maria - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10012963527
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The Use of SME Tax Incentives in the European Union
Bergner, Sören - 2017
EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …
Persistent link: https://www.econbiz.de/10012964021
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Who's Afraid of an EU Tax and Why? - Revenue System Preferences in the European Parliament
Heinemann, Friedrich - 2008
The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast … to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an … autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European …
Persistent link: https://www.econbiz.de/10012724399
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Tax Incentives for Research and Development and Their Use in Tax Planning
Pfeiffer, Olena - 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10012943875
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Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals
Klein, Daniel - 2019
avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …
Persistent link: https://www.econbiz.de/10012858260
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Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization
Bührle, Theresa - 2019
provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …
Persistent link: https://www.econbiz.de/10012862046