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Formulary apportionment and group taxation in the European Union: insights from the United States and Canada

Weiner, Joann Martens - Europäische Kommission / Generaldirektion Steuern und … - 2005

Persistent link: https://www.econbiz.de/10009637795

Disdier, Anne-Célia; Mayer, Thierry - 2003

The paper examines the determinants of location choices of French multinational firms in eastern and western Europe. The sample includes 1,843 location choices in 19 countries over the years 1980-1999. The results suggest there might be important differences between the two regions of Europe...

Persistent link: https://www.econbiz.de/10009636903

Welche Bedingungen brauchen die Regionen in Osteuropa um aufzuholen?

Tondl, Gabriele; Vuksic, Goran - 2003

Europe. Second, there are clear agglomeration advantages and better resources (human capital, research, FDI) in capital areas …, which make those regions growth leaders. In addition, EU border regions, where a large share of FDI is registered and … likely way of technology transfer. Above all, however, FDI has to be considered as a main channel of technology spillovers …

Persistent link: https://www.econbiz.de/10009636915

SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises

VVA Consulting - 2015

Persistent link: https://www.econbiz.de/10011410167

Tax uncertainty : economic evidence and policy research

Zangari, Ernesto - 2017

Persistent link: https://www.econbiz.de/10011731189

Comparing economic dynamics in the EU and CEE accession countries

Süppel, Ralph - 2003

This paper presents evidence for structural differences in economic growth dynamics between the current EU and the central- and eastern European accession countries. Two important results emerge from the analysis. First, accession countries have posted higher average growth and wider output...

Persistent link: https://www.econbiz.de/10009635910

Trade advantages and specialisation dynamics in acceding countries

Zaghini, Andrea - 2003

The paper analyses the evolution of the trade specialisation pattern in the ten countries which will join the EU in 2004, by studying the dynamics of their comparative advantages over the period 1993-2000. The study finds that, although some countries are still broadly relying on natural...

Persistent link: https://www.econbiz.de/10009635952

Unemployment, hysteresis and transition

León-Ledesma, Miguel; McAdam, Peter - 2003

We quantify the degree of persistence in unemployment rates of transition countries using a variety of methods benchmarked against the EU. In part of the paper, we work with the concept of linear u0093Hysteresisu0094 as described by the presence of unit roots in unemployment. Since this is...

Persistent link: https://www.econbiz.de/10009635980

Air quality in the Phare countries 1997

Fiala, Jaroslav; Cernikovský, Libor; Kozakovic, Lubor; … - 2002

This report provides an overview of the state of air quality in 13 central and eastern European countries involved in the European Union's Phare Programme. Based on EUROAIRNET monitoring network data for 1997 as reported by these countries, it also provides information on emission sources and...

Persistent link: https://www.econbiz.de/10009636485

Current accounts dynamics in OECD and EU acceding countries

Bussière, Matthieu; Fratzscher, Marcel; Müller, Gernot J. - 2004

The paper extends the standard intertemporal model of the current account to include two important stylised facts: (1) the persistence of current account positions and (2) the relevance of the fiscal balance. Specifically, the paper derives a closed form solution for consumption in the presence...

Persistent link: https://www.econbiz.de/10009636534

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