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This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
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The paper models the consequences of committee report allocation for political representation in the European Parliament (EP). The range of legislators involved in each policy area affects the values, interests and constituencies that the Parliament represents. Thus, representation is defined as...
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