This report on behalf of the EU Commission presents estimates of the effective tax rates on investment in the EU member states over the period 1998 to 2009. Furthermore, the EU candidate countries Croatia, FYROM, Turkey as well as Norway, Switzerland, Canada, Japan and the United States are...

The principles of budgetary completeness and transparency are indispensable elements of fiscal surveillance in the European Union. Within this context, this study deals with the leading question to which extent budgetary policy in the ten new EU member states (NMS) can be regarded as transparent...

Die Kohäsionspolitik wird wie alle anderen Ausgaben des EU-Haushalts zusammen mit der Einnahmeseite in die bevorstehende umfassende Generalüberprüfung des EU-Finanzsystems einbezogen. Diese Studie will zu dieser Überprüfung durch Behandlung einer doppelten und interdependenten Fragestellung...