Publications of the Research Unit Corporate Taxation and Public Finance

While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best…

The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate…

Over the last 15 years, a rapidly-expanding body of literature has developed in which it is argued that ‘social capital’ positively affects institutional performance. Engagement in social life is argued not only…