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...

Mit Beiträgen von Peter Jones -- Daphne Comfort -- David Hillier -- Prokopis K. Theodoridis -- Anastasios P. Panopoulos -- Jochen Binder -- Dennis Herhausen -- Nicolas Pernet -- Marcus Schögel -- Alfonso Ruiz Martínez -- Irene Gil Saura -- Thomas Rudolph -- Thomas Schröder -- Tim Böttger --...

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...

Fifteen years after its commercial launching, the Internet has become the second most imp- tant distribution channel (after high street retailing) and a major source of customer infor- tion and empowerment (Urban 2003, 2005; Constantinides/Fountain 2008). A number of - cent developments in this...

The aim of EUROPEAN RETAIL RESEARCH is to publish interesting manuscripts of high quality and innovativeness with a focus on retail researchers, retail lecturers, retail students and retail executives. As it has always been, retail executives are part of the target group and the knowledge...

Interactive Web 2.0 Applications in the Multi-Channel Marketing for Retailers -- How to Maintain a Process Perspective on Retail Internationalization: The IKEA Case -- Trade Credit Periods in Retail Commerce for Products of Mass Consumption: An Application to Spanish Legislation -- Customer...

The aim of EUROPEAN RETAIL RESEARCH is to publish interesting manuscripts of high quality and innovativeness with a focus on retail researchers, retail lecturers, retail students and retail executives. As it has always been, retail executives are part of the target group and the knowledge...