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Persistent link: https://www.econbiz.de/10000896689
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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
The current empirical literature on the impact of EU Cohesion Policy on the economic growth rates of the European … assumptions, this paper applies the method of generalized propensity score (GPS) to a sample of 122 NUTS-1 and NUTS-2 EU-15 …
Persistent link: https://www.econbiz.de/10003784703
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
. 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
the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …
Persistent link: https://www.econbiz.de/10003480047
Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of … the EU. For those cross-border business activities between member states and third countries, separate accounting using … affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU …
Persistent link: https://www.econbiz.de/10003502642
Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …
Persistent link: https://www.econbiz.de/10003857709
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10009553619