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countries (Austria, Belgium, France, Germany, the Netherlands and Sweden) for the period between 1965 and the mid-1990s. Results … reveal quite different national approaches to the problem. Whereas in Sweden, France and Germany, migrants' linguistic … Einwanderungsländern (Österreich, Belgien, Frankreich, Deutschland, Niederlande und Schweden) zwischen 1965 und Mitte der 1990er Jahre. Die …
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Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social …
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Based on data from broadly representative surveys among more than 1,400 citizens in Germany and Sweden, this paper … in Germany and Sweden and some implications for policymakers. …
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This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a one-on-one matching strategy, which compares earnings of...
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Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
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In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
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