In the context of a stylised game theoretical framework of capital tax competition, we show that when repeated policy interactions are associated to a systematic punishment of the deviating policymaker, a co-ordinated outcome can be the solution to the non co-operative tax game. This result...

Dieses im Rahmen des Programms „Voneinander Lernen“ veranstaltete Seminar fand am 13.-14.Juni in Stockholm statt und befasste sich mit den Auswirkungen von Steuersystemen auf die Gleichstellung von Frau und Mann. Im Mittelpunkt standen das in Schweden bereits 1971 eingeführte...

This study highlights the importance of taxation for a very broad range of operations of companies in the Internal market. The evidence obtained from the responses provided by the 700 companies involved in the European Tax Survey strongly indicates that compliance costs of EU companies increase...

The publication u0091Structures of the taxation systems in the European Unionu0092 presents time series of tax revenue data from national accounts for the twenty-five Member States and Norway. It provides a breakdown of taxes according to different classifications: by types of taxes (direct...