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European Tax Analyzer : EDV-gestützter Vergleich d. Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich u. Großbritannien

Jacobs, Otto H. - 1996 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000934672

Cartel Enforcement in the European Union : Determinants of the Duration of Investigations

Hüschelrath, Kai - 2012

We provide an empirical assessment of EC cartel enforcement decisions between 2000 and 2011. Following an initial characterisation of our dataset, we especially investigate the determinants of the duration of cartel investigations. We are able to identify several key drivers of investigation...

Persistent link: https://www.econbiz.de/10013097696

The German Labour Market Reforms in a European Context : A DSGE Analysis

Fries, Claudia - 2013

While a widespread consensus exists among macroeconomists that the German labour market reforms in 2003-2005 have successfully contributed to the decline of the unemployment rate, critics claim that the reforms led to wage restraint and consequently consumption dampening accompanied by...

Persistent link: https://www.econbiz.de/10013072822

The Settlement Procedure in EC Cartel Cases : An Empirical Assessment

Hüschelrath, Kai - 2015

procedural efficiency of cartel enforcement in the European Union (EU). We use a data set consisting of 84 cartels decided by the … EC from 2000 to 2014 to empirically investigate the impact of the EU settlement procedure on the duration of cartel … discussion of further evaluation approaches we conclude that the EU Settlement Procedure has increased procedural efficiency of …

Persistent link: https://www.econbiz.de/10013015070

The Duration of the EC Merger Control Process : Determinants and the Impact of the 2004 Merger Regulation Reform

Heim, Sven - 2015

The duration of merger proceedings held by competition authorities is an important determinant of the efficiency of the entire merger control process. We use a dataset of 2953 Phase I and 92 Phase II investigations completed by the European Commission (EC) between 1999 and 2008 to examine the...

Persistent link: https://www.econbiz.de/10013015071

Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

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

The Use of SME Tax Incentives in the European Union

Bergner, Sören - 2017

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

Tax Incentives for Research and Development and Their Use in Tax Planning

Pfeiffer, Olena - 2017

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

Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals

Klein, Daniel - 2019

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

Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization

Bührle, Theresa - 2019

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

Persistent link: https://www.econbiz.de/10012862046