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This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
Persistent link: https://www.econbiz.de/10011455906
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...
Persistent link: https://www.econbiz.de/10010422931
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...
Persistent link: https://www.econbiz.de/10010209017
In this work, we regard public procurement as an instrument used by the state for indirect support of enterprises. In this context, we have investigated the place that public procurements occupy in the system of relations between the business and the state; whether or not we can regard public...
Persistent link: https://www.econbiz.de/10009419670
The paper provides an overview of the development of public procurement (PP) rules in the EU and in selected international organisations. The EU rules were originally designed to foster competition and efficiency, and the dominant award criterion was the price. Over time, and in particular in...
Persistent link: https://www.econbiz.de/10011392384
contribute by i) developing a comprehensive theory on the effects of winning non-innovative public procurement tenders as a firm … and ii) empirically testing our theory by combining representative German data with two-way fixed effect difference … results confirm our theory and empirically hold at the level of the individual firm and the German enterprise sector. …
Persistent link: https://www.econbiz.de/10014502117
This paper shows that EU and national innovation subsidy policies stimulated Central and East-ern Europe Countries …
Persistent link: https://www.econbiz.de/10012591951
The deployment of new broadband networks (NBNs) based on fiber-optic transmission technologies promises high gains in terms of productivity and economic growth, and has attracted subsidies worth billions from governments around the world in the form of various state aid programs. Yet, the...
Persistent link: https://www.econbiz.de/10012605296
We develop a 2×2×2 model with the following features: (1) one sector is perfectly competitive while the other is oligopolistic; (2) one country has unemployment while the other attains full employment; (3) oligopolists move internationally; and (4) the ownership of each oligopolist is...
Persistent link: https://www.econbiz.de/10011433989
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing … mobility intensifies tax competition, it weakens subsidy competition. The resulting fall in the governments' subsidy payments … in which two governments are first engaged in subsidy competition and thereafter in tax competition, and firms locate and …
Persistent link: https://www.econbiz.de/10003808634