This chapter focuses on the influence of tax systems and taxation rules on the firm structure of the 28 European Union member economies. It is argued that higher taxes and more complex tax rules lead to smaller firms, and that, on the other hand reduces macroeconomic performance. It is found...

We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU...

"This book explores economic development and public finance by providing critical insight to the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives"--

"This book explores economic development and public finance by providing critical insight to the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives"--Provided by publisher.