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 …

direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by … and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis …

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of …

This paper shows the strategic aspects of international outsourcing in an oligopolistic market, if outsourcing is … integrated production and thus leads to more outsourcing. Additionally, we analyse how domestic costs and taxation affect the … and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output …

, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover …, constructed using a detailed microsimulation model. -- tax incidence ; wage determination ; corporate income taxation ; corporate …

countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti …