In the aftermath of the financial crisis most European countries are continuing to face employment problems. In a number of Member States government intervention has further resulted in increasing debt levels and high tax burdens overall and in particular on labour. Therefore well-targeted tax...

Interest in the effectiveness of tax incentives for Research and Development (R&D) has spurred in the aftermath of the financial crisis - and for two different reasons. First, the financial crisis obliged many governments to introduce tough fiscal consolidation measures. This has increased the...