The European Union and 2nd pillar integration : the common foreign and security policy / Meltem Muftuler-Bac -- The European security and defence policy : capabilities and institutions / Gulnur Aybet -- The EU as an international actor : "civilian", "normative" or "military" power? / Yannis A....

Background: China's former goods and service tax (GST) system subjects sale of goods to VAT and provision of services to business tax. The VAT enlargement reform launched in 2012 aimed to replace the business tax with VAT step by step. This paper is intended to explore the redistribution effects...

Die am 1. Mai 2004 erfolgte EU-Osterweiterung verschärft durch die dort zum Teil wesentlich niedrigeren Steuersätze den Steuerwettbewerb erheblich. Unter diesen veränderten Rahmenbedingungen wird die Steuerreform von 2000 nicht ausreichen, den Wirtschaftsstandort Deutschland vor einer...

Tax competition within the EU is fiercer than in the rest of the OECD with tax rates falling rapidly. This paper analyzes heterogeneity in corporate tax rate changes between EU-15 countries as a function of the proximity to the EU-10 new member states. The average corporate tax rate in the new...