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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - 2011
Persistent link: https://www.econbiz.de/10009309441
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Risk sharing through capital gains
Balli, Faruk; Kalemli-Ozcan, Sebnem; Sørensen, Bent E. - 2011
OECD countries 1992-2007. We focus on risk sharing through savings, factor income flows, and capital gains. Risk sharing …"We estimate channels of international risk sharing between European Monetary Union (EMU), European Union, and other … through factor income and capital gains was close to zero before 1999 but has increased since then. Risk sharing from capital …
Persistent link: https://www.econbiz.de/10009388405
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Pensions and savings in a monetary union : an analysis of capital flows
Jousten, Alain; Legros, Florence - 2003
Persistent link: https://www.econbiz.de/10001749656
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The sovereign default puzzle : modelling issues and lessons for Europe
Cohen, Daniel; Villemot, Sebastien - 2012
Persistent link: https://www.econbiz.de/10009562375
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On current and future carbon prices in a risky world
Olijslagers, Stan; Ploeg, Frederick van der; … - In: Journal of economic dynamics & control 146 (2023), pp. 1-27
Persistent link: https://www.econbiz.de/10014478153
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Grundsätze Europäischer Unternehmensbesteuerung
Kuhr, Johannes - 2013
Allgemeine Grundsätze europäischer Gewinnermittlung -- Grundsätze europäischer Gewinnperiodisierung -- Grundsätze europäischer steuerlicher Gewinnobjektivierung -- Grundsätze europäischer Missbrauchsvermeidung und Sicherung von Besteuerungssubstrat.
Persistent link: https://www.econbiz.de/10014016921
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Innovationen und asymmetrische Besteuerung : Theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa
Lüken, Jan - 2016
Innovationen und Entrepreneurship -- Innovationen und Steuersysteme -- Rahmenbedingungen der Steuerpolitik in der EU -- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa.
Persistent link: https://www.econbiz.de/10014019741
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A Common Tax Base for Multinational Enterprises in the European Union
Wendt, Carsten (contributor) - 2009
Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential...
Persistent link: https://www.econbiz.de/10013521164
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Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform
Bärsch, Sven-Eric - 2012
Introduction -- Background of Financial Instruments -- Guidelines for Corporate Income Taxation of Hybrid Financial Instruments -- Tax Classifications and Treatments of Hybrid Financial Instruments and the Remuneration Derived Therefrom -- Classification Conflicts and Options for Reform --...
Persistent link: https://www.econbiz.de/10014016291
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Myopic governments and welfare-enhancing debt limits
Rieth, Malte - In: Journal of economic dynamics & control 38 (2014), pp. 250-265
Persistent link: https://www.econbiz.de/10010387834