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The dilemmas of tax coordination in the enlarged European Union
Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - 2006
This study evaluates the economic effects of corporate tax coordination in the enlarged European Union using a computable general equilibrium model and a comprehensive set of scenarios for both a common corporate EU tax base and for full harmonisation of tax bases and tax rates. Our main...
Persistent link: https://www.econbiz.de/10003395295
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Nachtrag : sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
Spengel, Christoph; Eggert, Wolfgang - In: Ifo-Schnelldienst 57 (2004) 13, pp. 3-8
Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...
Persistent link: https://www.econbiz.de/10002126123
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Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
Jacobs, Otto H.; Brügelmann, Ralph; Weichenrieder, … - In: Ifo-Schnelldienst 57 (2004) 11, pp. 3-10
Die zum 1. Mai 2004 der Europäischen Union beigetretenen mittel- und osteuropäischen Staaten weisen Steuerbelastungen der Unternehmen aus, die meist weit unter dem Niveau liegen, welches die 15 bisherigen Mitgliedsländer einfordern. Vor diesem Hintergrund forderten Deutschland und Frankreich...
Persistent link: https://www.econbiz.de/10002096538
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The (potential) impact of Brexit on UK SMEs : regional evidence and public policy implications
Brown, Ross; Liñares-Zegarra, Jose; Wilson, John O. S. - In: Regional studies : official journal of the Regional … 53 (2019) 5, pp. 761-770
Persistent link: https://www.econbiz.de/10012211416
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Grenzüberschreitende konsolidierte Konzernbesteuerung
Scheunemann, Marc P. - 2005
Persistent link: https://www.econbiz.de/10002734181
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BREXIT and foreign direct investment : key issues and new empirical findings
Welfens, Paul J. J.; Baier, Fabian J. - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-21
leading industrialized countries which presents a useful basis for assessing certain potential impacts arising from BREXIT … of BREXIT and the broader role of EU membership and other variables. Looking at the period from 1985 to 2012 for a … of relative FDI accumulation effects. The implication for BREXIT analysis is that the UK will face three impulses for FDI …
Persistent link: https://www.econbiz.de/10011883270
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BREXIT and FDI: key issues and new empirical findings
Welfens, Paul J. J.; Baier, Fabian J. - 2018
Persistent link: https://www.econbiz.de/10011801123
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The European Union and the Eurozone under Stress : Challenges and Solutions for Repairing Fault Lines in the European Project
Theodore, John - 2017
Middle East and Asia - Security and terrorism; Policies/debates on Integration -- Chapter 4. Brexit and post referendum …
Persistent link: https://www.econbiz.de/10012398345
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The European Union and the Eurozone under stress : challenges and solutions for repairing fault lines in the European project
Theodore, John; Theodore, Jonathan; Syrrakos, Dimitrios - 2017
This book explores the political and economic issues currently challenging EU member states. It analyses and explains how its own economic, and political, relationships have been critically influenced by fierce competition from its rivals in other major global economies, as well as by the...
Persistent link: https://www.econbiz.de/10011636854
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Polityka podatkowa w Europie ´Srodkowo-Wschodniej - konkurowa´c czy harmonizowa´c?
Piątkowski, Marcin - In: Gospodarka narodowa : the Polish journal of economics 21 (2010) 1/2, pp. 51-66
Persistent link: https://www.econbiz.de/10003940579