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Financial markets in Europe become more and more integrated. The persisting fragmentation of financial supervision …
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Europe since 1980, we find evidence suggesting that the position in terms of the tax burden imposed on corporate income …
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Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of fiscal drag for OECD countries since 1965. Some...
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