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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...
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EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …
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The impact of the EU Cohesion Policy has mainly been evaluated by analysing its growth effects. However, this … perspective neglects that the EU support might affect other policy fields as well. There are at least two reasons why the impact … States have to co-finance EU-funded projects but must not crowd out spending for national public investments elsewhere …
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The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast … to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an … autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European …
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