Modern Information and Communication Technologies (ICT) have been proliferating through the entire business sector over recent decades. This increasing digitalization is having a substantial impact on economic…
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives…
Monitoring by institutional investors can act as an important mechanism to promote firm innovation. By investigating Chinese listed firms’ patenting between 2002 and 2011, we find that the presence of…
Over the last decade Germany has boosted renewable energy in power production by means of massive subsidies. The flip side are very high electricity prices which raises concerns that the transition cost towards…
Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet,…
We provide a comprehensive quantitative assessment of cartels and the related cartel enforcement process in the European Union (EU) from 2001 to 2015. In a first step, we present a detailed…
With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base…
