Economic theory usually presents working as a means for firms to make profit and for consumers to finance their consumption but there is room for working beyond these standard but limited goals.

In this short paper, we suggest that internationalisation of Higher Education, pushed a.o. by the so called ?Bologna?? process, call for rethinking the role of the State. So, it could evolve from a mission of financing education on its territory ? according to a principle of school...

Taxation of capital income on the European Union territory is characterised by the autonomy of parcelled jurisdictions on one hand, and by the integration of capital market on the other hand. Such a situation prepares the way for an interjurisdictional competition. Such competition is costly in...

This paper investigates replacing separate taxation by consolidation and formulary apportionment in a Bottom-up Federation, when a multijurisdictional firm is mobile in various respects. The reform is decided cooperatively by all the jurisdictions or by some of them, while tax rates remain...

This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...