As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in…
The establishment of a sovereign debt restructuring mechanism (SDRM) is one of the important issues in the academic debate on a viable constitution for the European Monetary Union (EMU). Yet the topic seems to…
We investigate how changes in firm productivity after M&As are affected by differences in profit taxation between the target and the acquirer. We argue that tax differentials distort the efficient allocation of…
Zum dritten Mal haben das ZEW Mannheim und die Universität Mannheim alle 16 deutschen Landesparlamente zur Schuldenbremse befragt. Dieses langfristige Umfrage-Projekt wird durch den von der Deutschen…
This study explores the positions of economic experts from Central and Eastern European (CEE) Member States in the euro reform debate. Given the dominant voices from French and German politicians and academics…
Im Zuge der Debatte um Gewinnverlagerung multinationaler Unternehmen hat sich die Forderung nach einer länderbezogenen Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, das sogenannte…
