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The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

Persistent link: https://www.econbiz.de/10011591958

Decline of CFC rules and rise of IP boxes : how the ECJ affects tax competition and economic distortions in Europe

Bräutigam, Rainer; Spengel, Christoph; Streif, Frank - 2015

The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore contribute to the achievement of an internal...

Persistent link: https://www.econbiz.de/10011308405

Cross-border tax evasion after the common reporting standard : game over?

Casi, Elisa; Spengel, Christoph; Stage, Barbara - 2018

Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have...

Persistent link: https://www.econbiz.de/10011897994

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states …

Persistent link: https://www.econbiz.de/10011443408

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

(King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt … Unternehmen am Standort Deutschland im Einzelfall verbessern. Im Vergleich zu den übrigen EU-Mitgliedstaaten reduziert sich die …

Persistent link: https://www.econbiz.de/10011444519

Does EU cohesion policy promote growth? : evidence from regional data and alternative econometric approaches

Mohl, Philipp (contributor); Hagen, Tobias (contributor) - 2008

This paper analyses the growth effects of EU structural funds using a new panel dataset of 124 NUTS-1 / NUTS-2 regions …

Persistent link: https://www.econbiz.de/10003770912

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009

Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …

Persistent link: https://www.econbiz.de/10003857709

How does EU cohesion policy work? : evaluating its effects on fiscal outcome variables

Hagen, Tobias; Mohl, Philipp - 2009

The impact of EU Cohesion Policy has mainly been evaluated with regard to its growth effects. We extend the perspective … by investigating the impact of EU Cohesion Policy on public investments and budget deficits in order to learn more about … the channels through which this policy field works. Using a dataset of 27 EU countries for the time period 1982-2006, we …

Persistent link: https://www.econbiz.de/10003881346

Econometric evaluation of EU Cohesion Policy : a survey

Hagen, Tobias; Mohl, Philipp - 2009

. Its main purpose is to promote the development of the EU and to support convergence between the levels of development of … and provide some remarks for future research. -- Economic integration ; regional growth ; EU Cohesion Policy ; panel data …

Persistent link: https://www.econbiz.de/10003881569