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

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 …

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 …

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …