In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Individualisation and precarisation as two broad trends in contemporary industrialised societies are related to one another and to certain developments in the German trade union landscape. With a focus on a reunified Germany from the nineties onwards, in this paper the impact of...