Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
Sales taxation is under high pressure and faces several challenges due to the increased globalization of cross-border trade and due to the digitalization of sales channels. What seems especially …
The European Tax Analyzer is a simulation model to compute forward-looking effective tax burdens. Up to now, the target values of the European Tax Analyzer are reported in absolute numbers and indicate the …
The purpose of the SEEK project "European Network on Better Institutions – ZEW ENBI" is to establish a network of European research institutes under the direction of ZEW. This network shall carry out applied …
The general objective of the study is to better understand both the current role and the full potential of the EU budget in fostering public sector reforms in the Member States.
The digitalization of the economy is considered the most important development since the industrial revolution. The economic locational factors for digital business models are thus of high relevance for policy…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees.…
This project analyses in detail some aspects of the current taxation system and determines a few ways in which multinational enterprises might use its loopholes for tax-planning purposes. For example, it is…
In recent decades, industrialised countries exhibited a tremendous increase in public debt reaching levels which are considered as unsustainable. Already in the past decades, legislators in multiple…