cost pass-through is by far the prevailing behaviour of German energy-intensive sectors participating in the EU Emissions … induced by the EU ETS are therefore likely to be absorbed through a reduction of profit margin, creating incentives to …

This paper explores the ability of European refineries to pass-through costs associated with the introduction of the EU … Emissions Trading Scheme (EU ETS). We estimated a sequence of vector error correction models (VECM) within a multi …-national setting which covers 14 EU member states. Using weekly data at the country level, this paper finds a significant influence of …

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

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 …