Banks in the European Union recently started publicly reporting data on profit, number of employees, turnover and tax on a country-by-country basis. I introduce the largest, hand-collected data set of its kind, which covers almost 50 banks for up to 5 years between 2013 and 2017. I identify the...

European Union funds flowing into budgets of public sector organisations of its member states should be additional to their nationally funded expenditures. To investigate this additionality principle systematically, we develop a new empirical method. Our main hypothesis is that some of the...

Banks in the European Union recently started publicly reporting data on profit, number of employees, turnover and tax on a country-by-country basis. I introduce the largest, hand-collected data set of its kind, which covers almost 50 banks for up to 5 years between 2013 and 2017. I identify the...

This paper observes rising unit values, prices per kilogram, of Central and Eastern European exports and argues that it is an evidence of actual rising product quality during the transition period. We arrive at this conclusion by applying a number of methods on a best available dataset for the...

Although the Common Agricultural Policy (CAP) is the largest expenditure programme of the European Union, not much is currently known either about its beneficiaries or about how unequally payments are distributed among them. We thus create a novel - and currently the most extensive - publicly...

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...

European Union funds flowing into budgets of public sector organisations of its member states should be additional to their nationally funded expenditures. To investigate this additionality principle systematically, we develop a new empirical method. Our main hypothesis is that some of the...