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…
We employ an event study methodology to investigate the capital market reaction to the surprising political decision to adopt a public country-by-country reporting (CbCR) obligation for EU financial…
In this paper, subjective and objective aspects of deprivation are used to derive an aggregated multidimensional measure of energy poverty. The proposed measure is based on deprivation with a direct relation to…
Dieses Kurzgutachten untersucht auf Basis des ZEW-Mikrosimulationsmodells und der Haushaltsdaten des Soziooekonomischen Panels (SOEP) eine Abschaffung des Solidaritätszuschlags in drei Stufen.
