"Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political...

We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...

Da die in der EU durchgeführten Reformen praktisch alle Steuern betreffen, bietet die Studie eine multidimensionale Analyse. Sie beginnt mit einer umfassenden makroökonomischen Beurteilung der Effizienzgewinne und Umverteilungseffekte, die mit Steuersenkungen im Zusammenhang stehen, und...

In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and...