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Is it Just Luring Reported Profit? The Case of European Patent Boxes

Köthenbürger, Marko - 2018

Patent box regimes have become increasingly popular as an instrument to attract taxable income from intellectual property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational enterprises (MNEs). We proxy the ability to access the tax benefit...

Persistent link: https://www.econbiz.de/10012915086

Tax-Benefit Systems in Europe and the US : Between Equity and Efficiency

Bargain, Olivier - 2011

approach to characterize the redistributive preferences embodied in the welfare systems of 17 EU countries and the US. Implicit …

Persistent link: https://www.econbiz.de/10013121865

Which Conflicts Can the European Neighbourhood Policy Help Resolve?

Gylfason, Thorvaldur - 2012

the European Union's neighbourhood? In the spirit of Montesquieu and Monnet, the basic hypothesis of the EU is that closer … prosperity and detente. The EU has a strong motive in this, since conflicts in its neighbourhood spill-over into the EU itself …, strong intraregional trade, and the prospect of accession to the EU. It concludes that the EU's Member States must give …

Persistent link: https://www.econbiz.de/10013104253

Labor Market Policies and European Crises

Bertola, Giuseppe - 2013

This paper studies theoretically and empirically why and how labor policies may reduce productivity and employment in order to stabilize labor incomes and redistribute resources. It proposes a specific stylized model where the tradeoffs facing labor policies are influenced by structural factors,...

Persistent link: https://www.econbiz.de/10013073087

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Lohse, Theresa - 2013

In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...

Persistent link: https://www.econbiz.de/10013075137

Crowding Out of Long-Term Care Insurance : Evidence from European Expectations Data

Costa-Font, Joan - 2014

Long-term care (LTC) is the largest insurable risk that old-age individuals face in most western societies. However, the demand for LTC insurance is still ostensibly small in comparison to the financial risk, which is reflected in the formation of expectations of insurance coverage. One...

Persistent link: https://www.econbiz.de/10013048828

Neo-Protectionism and the European Lobbies

Belloc, Marianna - 2014

This paper empirically explores the connection between two recent phenomena in the European scenario: the dramatic upsurge of non-tariff trade measures and the remarkable rise in the role of European business lobbies. While these two facts have been widely recognized by the international trade...

Persistent link: https://www.econbiz.de/10013051609

Youth Unemployment in Europe : Persistence and Macroeconomic Determinants

Caporale, Guglielmo Maria - 2014

This paper investigates the statistical features and the macroeconomic determinants of youth unemployment in a number of European countries. First, it explores its short and long memory properties by estimating both autoregressive and fractional integration models. This type of analysis sheds...

Persistent link: https://www.econbiz.de/10013055420

The Structure of the Permanent Job Wage Premium : Evidence from Europe

Kahn, Lawrence M. - 2014

outside the EU; for women, the permanent job wage premium is lower for older workers and those with longer job tenure. These …

Persistent link: https://www.econbiz.de/10013060968

Tax Co-Ordination in Europe : Assessing the First Years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …

Persistent link: https://www.econbiz.de/10013158088