Showing 1 - 10 of 25
Persistent link: https://www.econbiz.de/10003860016
Persistent link: https://www.econbiz.de/10003592479
Persistent link: https://www.econbiz.de/10003747781
Persistent link: https://www.econbiz.de/10003747794
Persistent link: https://www.econbiz.de/10009299581
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10012963527
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/10012964021
This paper presents a political-economy analysis of allowance allocation in the EU Emissions Trading Scheme (EU ETS). A … emissions regulation. An empirical analysis of the first trading phase of the EU ETS corroborates our theoretical prediction for … lobbying power stand-alone or threats of potential worker layoffs did not exert a significant influence on the EU ETS …
Persistent link: https://www.econbiz.de/10012724572
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10012943875
avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …
Persistent link: https://www.econbiz.de/10012858260