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 …

, 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 …

Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …

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 …

(King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt … Unternehmen am Standort Deutschland im Einzelfall verbessern. Im Vergleich zu den übrigen EU-Mitgliedstaaten reduziert sich die …