The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. Reduction...

The new European System of Accounts (ESA95) has been an important step forward in getting harmonized definitions and accounting rules and more detailed national accounts for the European Union and its Member States. National Accounts provide time series for observing changes in the overall...