The aim of this study is to determine effective tax rates for the 28 EU countries as well as Switzerland, Norway, Republic of Macedonia, Turkey, USA, Canada and Japan. The calculation of domestic and…
European leaders debate the establishment of a “European Recovery Fund” (ERF). The ERF shall help the European economy to restart growth after the COVID-19 pandemic-related recession that is currently unfolding.…
A growing interest in R&D tax incentives as a way to sustain research and innovation efforts has given rise to a large number of evaluations. The absence of consensus in the literature about their impact on R&D…
Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable…
The size of fiscal multipliers is intensively debated as large (small) multipliers provide arguments to expand (cut) public spending. We use data on multiplier estimates from over a hundred scholarly studies,…
The ongoing digitalization has set the ground for new means of value creation that create considerable challenges for the existing system of global corporate taxation. Understanding digital business models and…
