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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 03 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10011695681
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 03 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10011695685
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Languages Disenfranchisement in the European Union
Weber, Shlomo; Ginsburgh, Victor - 2004
We introduce the notion of language disenfranchisement which arises if the number of EU working languages is reduced. We use the data on language proficiency in EU and show that, in spite of the widespread knowledge of English, the retention of French and German as working languages in essential...
Persistent link: https://www.econbiz.de/10011324881
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Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups
Bissoon, Ourvashi - In: Asian Journal of Sustainability and Social … 3 (2018) 2, pp. 1-19
The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius … explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to … reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR …
Persistent link: https://www.econbiz.de/10012217618
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WSI-Mindestlohnbericht 2021: Ist Europa auf dem Weg zu angemessenen Mindestlöhnen?
Lübker, Malte; Schulten, Thorsten - 2021
Angemessene Mindestlöhne für alle Beschäftigten in Europa sind das Ziel, das die Europäische Kommission mit einem Ende 2020 vorgestellten Richtlinienentwurf verfolgt. Um ein menschenwürdiges Einkommen zu ermöglichen, müssen die Mindestlöhne in nahezu allen EU-Mitgliedsländern erheblich...
Persistent link: https://www.econbiz.de/10012496884
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WSI-minimum wage report 2021: Is Europe en route to adequate minimum wages?
Lübker, Malte; Schulten, Thorsten - 2021
In late 2020, the European Commission took an important step towards securing adequate minimum wages for all workers in Europe with the publication of a draft Directive aimed at reversing the growing polarisation of incomes and the growth of in-work poverty. Securing an income sufficient for a...
Persistent link: https://www.econbiz.de/10012496886
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The single market and the geographical diversification of leading firms in the EU
Barry, Frank G.; Pavelin, Stephen - 2003
Geographical diversification describes the degree to which a firm’s operations in a particular industry are dispersed across countries. This paper presents evidence on the geographical diversification within the EU of the 290-odd largest manufacturing firms in Europe. We also explore how...
Persistent link: https://www.econbiz.de/10010293768
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Firm growth, European industry dynamics and domestic business cycles
Oberhofer, Harald - 2009
Based on the empirical firm growth literature and on heterogeneous (microeconomic) adjustment models, this paper empirically investigates the impact of European industry fluctuations and domestic business cycles on the growth performance of European firms. Since the implementation of the Single...
Persistent link: https://www.econbiz.de/10010294785
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German FDI and Integration of Production in the EU
Keller, Dietmar; Jungnickel, Rolf - 2003
In this paper, we investigate internationalization strategies of German manufacturing firms in the European Union. We give reasons for the hypothesis that traditional market strategies had been replaced by border-crossing production networking based on the comparative advantage of host countries...
Persistent link: https://www.econbiz.de/10010295366
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How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals
Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - 2006
This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of Deutsche Bundesbank's Foreign Direct Investment data (MiDi) and...
Persistent link: https://www.econbiz.de/10010295808