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The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?

Osterloh, Steffen (contributor); … - 2008

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

Partisan politics in corporate tax competition

Osterloh, Steffen; Debus, Marc - 2009

This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...

Persistent link: https://www.econbiz.de/10003914213

The impact of personal and corporate taxation on capital structure choices

Overesch, Michael (contributor); Voeller, Dennis (contributor) - 2008

This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...

Persistent link: https://www.econbiz.de/10003671263

How corporate tax competition reduces personal tax revenue

Mooij, Ruud A. de; Nicodème, Gaëtan - In: CESifo DICE report : journal for institutional comparisons 6 (2008) 1, pp. 27-31

Persistent link: https://www.econbiz.de/10003708848

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009

Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …

Persistent link: https://www.econbiz.de/10003857709

A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10009553619

Tax competition in Europe : Europe in competition with other world regions?

Streif, Frank - 2015 - This version: 16 November 2015

whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by …

Persistent link: https://www.econbiz.de/10011391793

Settlements and appeals in the European Commission's cartel cases : an empirical assessment

Hellwig, Michael; Hüschelrath, Kai; Laitenberger, Ulrich - 2016

The introduction of the European Union (EU) Settlement Procedure in 2008 aimed at promoting the procedural efficiency …

Persistent link: https://www.econbiz.de/10011419416

The settlement procedure in EC cartel cases : an empirical assesment

Hüschelrath, Kai; Laitenberger, Ulrich - 2015

procedural efficiency of cartel enforcement in the European Union (EU). We use a data set consisting of 84 cartels decided by the … EC from 2000 to 2014 to empirically investigate the impact of the EU settlement procedure on the duration of cartel … discussion of further evaluation approaches we conclude that the EU Settlement Procedure has increased procedural efficiency of …

Persistent link: https://www.econbiz.de/10011316390

The duration of the EC merger control process : determinants and the impact of the 2004 merger regulation reform

Heim, Sven; Hüschelrath, Kai; Laitenberger, Ulrich - 2015

The duration of merger proceedings held by competition authorities is an important determinant of the efficiency of the entire merger control process. We use a dataset of 2953 Phase I and 92 Phase II investigations completed by the European Commission (EC) between 1999 and 2008 to examine the...

Persistent link: https://www.econbiz.de/10011316395