Showing 1 - 10 of 46
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
The introduction of the European Union (EU) Settlement Procedure in 2008 aimed at promoting the procedural efficiency …
Persistent link: https://www.econbiz.de/10011419416
Fighting cartels is a major priority of EU competition policy. Acting in concert with national competition authorities … in the EU, the European Commission (EC) has made considerable efforts to promote competitiveness by detecting and …Die Bekämpfung von Kartellen hat einen außerordentlich hohen Stellenwert im Rahmen der EU-Wettbewerbspolitik. In …
Persistent link: https://www.econbiz.de/10011280705
public administration reforms for a panel of EU countries using a novel reform indicator. The findings support the political … other EU countries, and for vertical learning associated with a particular type of EU transfers. …
Persistent link: https://www.econbiz.de/10011300639
This contribution develops a blueprint for a European fiscal union. The proposal addresses the shortcomings of most other reform designs which do not offer a solution for insolvent or noncooperative euro countries. We suggest a design which combines fiscal insurance with an orderly procedure to...
Persistent link: https://www.econbiz.de/10011300749
procedural efficiency of cartel enforcement in the European Union (EU). We use a data set consisting of 84 cartels decided by the … EC from 2000 to 2014 to empirically investigate the impact of the EU settlement procedure on the duration of cartel … discussion of further evaluation approaches we conclude that the EU Settlement Procedure has increased procedural efficiency of …
Persistent link: https://www.econbiz.de/10011316390
The duration of merger proceedings held by competition authorities is an important determinant of the efficiency of the entire merger control process. We use a dataset of 2953 Phase I and 92 Phase II investigations completed by the European Commission (EC) between 1999 and 2008 to examine the...
Persistent link: https://www.econbiz.de/10011316395
In the last two decades, airline alliances were not only successful in extending the size of their networks, but also received approvals by public authorities to intensify their cooperation through to merger-like revenue-sharing joint ventures (JVs). We empirically investigate the impact of the...
Persistent link: https://www.econbiz.de/10011316436
In this paper we propose a reform of the EU financing system. The two most important elements of our proposal are i) to … make the contribution of taxpayers to the EU budget more visible by showing an EU VAT share on receipts and ii) to increase … the power of the European Parliament in the determination of the structure of EU expenditures by limiting the multiannual …
Persistent link: https://www.econbiz.de/10010528261
We investigate the relationship between public and private enforcers introducing a more differentiated approach. In contrast to the existing literature, we take into account that the costs and benefits of detection and prosecution and, thus, the usefulness of each enforcement mode may change...
Persistent link: https://www.econbiz.de/10009746420