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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

Persistent link: https://www.econbiz.de/10003480047

The role of labor market changes in the slowdown of European productivity growth

Dew-Becker, Ian; Gordon, Robert J. - 2008

, productivity growth in the EU-15 has slowed while that in the United States has accelerated. But Europe's productivity growth … between the EU and US going back to 1980. This paper is about the strong negative tradeoff between productivity and employment … employment growth across countries and time. Our primary explanatory variables to explain both the revival of EU employment …

Persistent link: https://www.econbiz.de/10003676359

The role of labour market changes in the slowdown of European productivity growth

Dew-Becker, Ian; Gordon, Robert J. - 2008

Persistent link: https://www.econbiz.de/10003676534

Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...

Persistent link: https://www.econbiz.de/10010249636

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states …

Persistent link: https://www.econbiz.de/10011443408

Why was Europe left at the station when America's productivity locomotive departed?

Gordon, Robert J. - 2004

Persistent link: https://www.econbiz.de/10002185381

Two centuries of economic growth : Europe chasing the American frontier

Gordon, Robert J. - 2004

Persistent link: https://www.econbiz.de/10002172508

Hi-tech innovation and productivity growth : does supply create its own demand?

Gordon, Robert J. - 2003

Persistent link: https://www.econbiz.de/10001730332

Breaking borders? : the European Court of Justice and internal market

Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020

Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...

Persistent link: https://www.econbiz.de/10012311832