Showing 1 - 10 of 10
This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …
Persistent link: https://www.econbiz.de/10009724406
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10009733757
The Everything But Arms agreement, introduced by the EU in 2001, eliminated duties on most imports from the least … countries to the EU. Using a panel of sector-level data across countries, our estimates suggest that, contrary to expectations …, the agreement may have increased the skill-content of these exports, benefitting the lowest-skilled EU workers at the …
Persistent link: https://www.econbiz.de/10011539200
The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...
Persistent link: https://www.econbiz.de/10010128410
The UK's decision to leave the EU is surrounded by several studies simulating its potential effects. Alternatively, we …
Persistent link: https://www.econbiz.de/10011650455
This paper investigates the creation and integration of Artificial Intelligence (AI) patents in Europe. We create a panel of AI patents over time, mapping them into regions at the NUTS2 level. We then proceed by examining how AI is integrated into the knowledge space of each region. In...
Persistent link: https://www.econbiz.de/10012012944
Relative to the rest of the EU, Ireland is especially vulnerable to the fallout from Brexit, both economically and … politically. With increasing frustration over the reaction from Brussels, some are suggesting that an Irish exit from the EU would … UK is one of Ireland's single-nation trading partners, when compared to the EU27 as a group, it is much smaller. …
Persistent link: https://www.econbiz.de/10011877834
Persistent link: https://www.econbiz.de/10012129140
In contrast to developed countries, developing nations are especially reliant on trade taxes, particularly tariffs, as a source of government revenue. As such, tariff liberalization provides them with an incentive to switch towards other revenue generating trade barriers such as anti-dumping...
Persistent link: https://www.econbiz.de/10011618393
.9%. While the number of non-EU students to the UK rises, a drop in EU student numbers drives this result. Similarly, 30% to 38 … countries lose international students and non-EU countries host more than without Brexit. Our findings provide evidence that …
Persistent link: https://www.econbiz.de/10014468885