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Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
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Germany or other EU countries. … anderen EU-Ländern Basareffekte ein problematisches Phänomen darstellten. …
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of 2007/08 was not really a surprise –, and the five key requirements for restoring stability and efficiency in the EU …
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