The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

To explain the importance of scientific research and technological innovation for industrial countries and in particular for the EU, in order to improve or to maintain economic leadership, is the central idea of this volume. It starts with a historical and theoretical perspective on...

1 Introduction -- 2 Theoretical Frameworks: A Spatial Perspective on Innovation and the Genesis of Regional Growth -- 3 Geographical Accessibility and Human Capital Accumulation -- 4 The Role of Underlying Socio-Economic Conditions -- 5 Knowledge Flows and Their Spatial Extent -- 6 Innovation in...

The enlargement of the European Union towards the East from May 2004 has generated an increase of about 100 million inhabitants in the EU population, and has especially brought along major challenges and important opportunities both for the 'new' countries and for the 'old' member states. That...