International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …

The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition …/Mieszkowski-style framework how political ideologies can impact on decisions on corporate tax rates. Assuming heterogeneous decision-makers driven … different tax reaction functions of left-wing and right-wing politicians: differences in public good preferences as well as …

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the … related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …

firms. We synthesize the evidence from 25 studies and find a substantial response of profit measures to international tax … rate differentials. Accounting for misspecification biases by means of meta-regressions, we predict a tax semi …-elasticity of subsidiary pre-tax profits of about 0.8. Moreover, we disentangle the tax response by means of financial planning from …

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international … taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax … rates, namely the disposal of intangibles to low-tax subsidiaries, intra-group licensing arrangements, and intra …

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs …) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 … EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis … have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper … combines a qualitative and quantitative analysis of the development of European tax structures based on a unique and …

Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of … filing and paying taxes declines from monthly to quarterly; and iii) no response to a tax notch created by the registration … threshold of the value added tax. Exploiting tax audits, we provide evidence suggesting that income under-reporting drives the …