Grenzüberschreitende Aktivitäten von Unternehmen sind ein wesentlicher Faktor für die volkswirtschaftliche und politische Entwicklung der Europäischen Union. Dies betrifft insbesondere die im Zuge der EU-Osterweiterung in den Mittelpunkt gerückten Grenzregionen zwischen den neuen...

The closely interconnected economies of the European Union and associated countries have to be responsive to changes in each other’s tax policy. A mathematical model based on Haufler & Wooton (1999) assumes a monopolistic firm that considers a fixed capital investment in one of two asymmetric...

This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...

The aim of the paper is to analyze the transfer of financial flows of subsidies and taxes between the state and the beneficiary. In this respect, the topic deals with the return cash flow from the recipient to the state budget, the impact of taxes and VAT rates. The result is a compilation of...