Following the event in Strasbourg, the EESC has launched the Social Enterprise Project to identify policy ideas and specific measures that can be taken. Throughout the project, the EESC has gathered valuable input from people working in field across Europe, and met with stakeholders at local,...

The purpose of this study was to investigate the potential for governance improvements in the internal market with a view to removing bureaucratic hurdles for business. Its conclusion is that the European Commission, although active in cutting red tape in EU legislation, is not intervening yet...

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...

This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as...

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting...

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...