Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …

costs in case of tax haven activities. We test whether the availability of additional public information on the locations of … banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed …, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country …

of capital and return on investment cannot afford to ignore the wedges created by tax liabilities, as relative return on … financial assets can be substantially altered when tax rates are brought to bear on the cost-benefit analysis of security … largely attributed to the successful unification of monetary policy in Europe. As far as tax reform is concerned, the granting …