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 …

trading and any CO2 emission taxes at the same time should be exempt from the latter. The foregone tax revenue could be …

from tax competition. This paper further explores the conditions under which local grant systems enforced by the state … tax competition. This basic model is then extended in order to allow for variations in the government objectives at the … state level. A subsequent empirical analysis of local tax policy exploits the experience with local fiscal revenue sharing …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …

the Hausman estimation approach to discrete-choice models with tax-benefit simulations). Meta-analysis evidence suggests …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …