The purpose of this paper is twofold. On the one hand it aims at extending King-Fullerton methodology to a larger scope of liabilities and primarily, in the empirical section of the paper, to statutory charges associated to labour costs, basically employers' contributions to social security....

This paper aims at linking cross border mobility of students and graduates with the financing of higher education. Against the background of institutional features and empirical evidence of the European Union and Northern America, a theoretical framework is developed. This allows analyzing the...

[fre] Motivé par les suggestions émises fin 2001 par la Commission européenne, ce texte étudie comment l’introduction de la compensation internationale des pertes au sein d’une multinationale et celle de la répartition de l’imposable consolidé de celle-ci, selon une formule...

This paper shows how the distribution of the ownership of multinational companies and the labour market conditions, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In particular, it sets forth that equilibrium corporate tax...

Using panel data for 2,329 Belgian firms observed between 1985 and 1999, this paper aims at getting a better understanding of Belgian firms' investment behavior. Two main and interrelated topics are investigated: the link between financial structure and investment decision, on the one hand, the...

In this paper we consider two regions competing for the larger part of the investment by a mobile firm whose decision is based on the quality of human capital in each region. This in turn depends on the initial skill level and the amount of higher education in the region, with a possible...

Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised...

A tax system is an arbitrage between desirable properties, three of them especially in the Musgrave tradition, efficiency, equity and stability. Although, in the past, national legislators could make such an arbitrage independently, now it is strongly influenced by globalisation and fiscal...