This Paper aims at examining the impact of different transfers on the income distribution in European countries. An empirical analysis using generalized Lorenz curve comparisons is carried out. The results…
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of…
This paper presents evidence on the effective levels of corporate taxation in the EU. It presents evidence on the distribution of the cost of capital and the effective average tax rate across forms of…
In general, the allocation of income of multinational enterprises to several jurisdictions for corporate tax purposes follows the OECD standard of the arm’s length principle. In contrast to the theory of the…