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Innovationen und Entrepreneurship -- Innovationen und Steuersysteme -- Rahmenbedingungen der Steuerpolitik in der EU -- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa.
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This contribution provides evidence for the hypothesis that trade increases growth through its curbing effect on capital taxes. The analysed trade-growth channel includes a negative impact of openness on corporate taxes and a negative effect of taxes on growth. The paper explores the two steps...
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literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental … literature on the impact of tax structures on growth. Furthermore, it analyses the tax structure in the EU-27 Member States and … assess if the crises has triggered a move towards tax systems more conducive to growth. …
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