Fiscal rules have become popular to limit deficits and high debt burdens in industrialized countries. A growing literature examines their impact based on aggregate fiscal performance. So far, no evidence exists…
In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries…
Die Studie ist in drei Teile gegliedert: Teil 1 untersucht quantitativ den Verlauf der bisherigen Anpassungen der Euro-Krisenstaaten, insbesondere im Hinblick auf wachstumsrelevante Faktoren wie…
