Publications of the Research Unit Corporate Taxation and Public Finance

This paper analyses the growth effects of EU structural funds using a new panel dataset of 124 NUTS-1 / NUTS-2 regions over the time period 1995-2005. We extend the current literature with regard to at least…

Multinationals have the opportunity to shift taxable profits to low tax countries by means of intragroup transactions. Although transfer prices must conform to the arm’s length standard, market prices are not…