After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

We employ Dunning's eclectic paradigm (OLI) to shed light onto low fare airlines' (LFA) internationalization strategies. In addition to 31 European LFA, we also analyze the internationalization strategies of 41 LFA in the Asia-Pacific region. The results indicate that in Europe rather homogenous...

Two conversion schemes may be employed for assessing income inequality from household equivalent incomes: to weight household units by size or by needs. Using data from the Luxembourg Income Study, we show the sensitivity of country inequality rankings to conversion schemes and explain the...

Most EU member states will adopt fiscal rules that refer to cyclically-adjusted borrowing limits. Under the standard cyclical adjustment procedure, trend increases in public debt based on cyclical components are prevented if the real-time output gaps used to calculate cyclical components balance...

Mit RFID steht seit wenigen Jahren eine Technologie zur Verfügung, die einerseits ein großes wirtschaftliches Potential besitzt, mit deren verbreitetem Einsatz andererseits jedoch auch datenschutzrechtliche Risiken einhergehen. Seit Mai 2009 existiert eine Kommissionsempfehlung zu diesem...