Showing 1 - 10 of 184
The renewed Lisbon strategy puts special emphasis on the potential role that Information and Communication Technologies can play in meeting the challenges of boosting growth, competitiveness and cohesion throughout the EU. There is also a general understanding among policy makers that investment...
Persistent link: https://www.econbiz.de/10005789237
The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the European Union. However, to date the scarcity...
Persistent link: https://www.econbiz.de/10012055384
EU climate policies advocate a shift towards green taxation. We address this issue in the context of tax on companies, focusing on the consequences for the cost of capital, the effective marginal tax rate and the effective average tax rate.We develop an indicator of effective green taxation...
Persistent link: https://www.econbiz.de/10010886633
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...
Persistent link: https://www.econbiz.de/10004989545
One key objective of tax-based fiscal consolidations which is too often disregarded in public debate is to minimise economic distortions. This paper uses a computable general equilibrium model to gauge these potential distortions by calculating the marginal cost of public funds (MCF) for EU...
Persistent link: https://www.econbiz.de/10010668399
The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the European Union. However, to date the scarcity...
Persistent link: https://www.econbiz.de/10011994646
In this paper, we present the first dynamic scoring exercise linking a microsimulation and a dynamic general equilibrium model for Europe. We illustrate our novel methodology analysing hypothetical reforms of the social insurance contributions system in Belgium. Our approach takes into account...
Persistent link: https://www.econbiz.de/10011794045
This paper takes an overview over the historical paths toward the Economic and Currency Union launched in EU in the post-WWII era. Namely, it covers Snakes, European Monetary System, and establishment of the Economic and Currency Union. Moreover, the paper analyzes the uniform monetary policy...
Persistent link: https://www.econbiz.de/10004980385
This paper presents the general framework of the Romanian public administration, paying attention to the administrative and territorial organization of the country, the current political and administrative structure and the organization of public administration from a comparative perspective.
Persistent link: https://www.econbiz.de/10011107606
The response by regional and national economies to exogenous impulses has a well-established literature in both spatial econometrics and in mainstream econometrics and is of considerable importance given the current economic crisis. This paper focuses on dynamic counterfactual predictions and...
Persistent link: https://www.econbiz.de/10011108201