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This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …
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Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
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Durch die Finanz- und Wirtschaftskrise sind einschneidende Veränderungen im ökonomischen Governance-System der EU …
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The Everything But Arms agreement, introduced by the EU in 2001, eliminated duties on most imports from the least … countries to the EU. Using a panel of sector-level data across countries, our estimates suggest that, contrary to expectations …, the agreement may have increased the skill-content of these exports, benefitting the lowest-skilled EU workers at the …
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The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...
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