This study evaluates the economic effects of corporate tax coordination in the enlarged European Union (EU) using a … welfare gains. The 2004 enlargement of the EU has increased the potential gains from tax harmonization, provided corporate tax … rates and tax bases are harmonized at their unweighted averages. (ii) All scenarios for coordination leave some EU Member …

computable general equilibrium model and a comprehensive set of scenarios for both a common corporate EU tax base and for full … granted. (ii) All scenarios for coordination leave some EU Member States as winners and others as losers. An agreement on tax …

impact on Armenia of a Deep and Comprehensive Free Trade Agreement (DCFTA) with the EU, as well as further regional or … multilateral trade policy commitments. They find that a DCFTA with the EU will likely result in substantial gains to Armenia, but …. A shallow agreement with the EU that focuses only on preferential tariff liberalization in goods will likely lead to …

base case we find that the EU implementation of the Kyoto Protocol implies low overall costs and a relatively even cost … marginally but changes the cost distribution significantly, holding total EU emissions constant. …

impact on Armenia of a Deep and Comprehensive Free Trade Agreement (DCFTA) with the EU, as well as further regional or … multilateral trade policy commitments. The authors find that a DCFTA with the EU will likely result in substantial gains to Armenia … harmonization. A shallow agreement with the EU that focuses only on preferential tariff liberalization in goods will likely lead to …