This study provides an overview of current political developments in the tax competition debate, emphasizing the … consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized … countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax …

We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax … tax losses reduces the number of M&As with loss-making targets by 22%. We further observe decreases in birth and survival …