1,721,073 research outputs found
The EU CCCTB proposal. A critical appraisal.
No full textWith the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European Commission has promised to deliver a proposal for a Common Consolidated Corporate Tax Base (CCCTB) by the end of 2008. A vast literature has since emerged on the advantages and disadvantages of a move towards formulary apportionment (CCCTB). Whilst no official proposal has yet been submitted by the European Union, several documents have since been released. It is the novel contribution of this paper to critically evaluate the proposal itself. We argue that the formula is overly complex and should be simplified to source and destination based revenue weights only. (author´s abstract)Series: Discussion Papers SFB International Tax Coordinatio
Growth externalities, unions, and long-term wage accords
Full text linkDigitised version produced by the EUI Library and made available online in 2020
Aggregate demand, economic growth, and unemployment
Full text linkDigitised version produced by the EUI Library and made available online in 2020
Does Economic Growth Exhibit a Different Impact on Job Creation and Job Destruction? Some Microeconometric Evidence for the UK
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