characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis … incentives of bank levies to reduce leverage turn insignificant. Thus, bank levies can counteract the debt bias of taxation only …