Refereed Journals

  1. Refereed Journal // 2012

    A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

    After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. In the context…

  2. Refereed Journal // 2012

    Weather-related Employment Subsidies as a Remedy for Seasonal Unemployment? Evidence from Germany

    Many European countries try to reduce seasonal unemployment by subsidizing short-time employment during the winter period. Despite such costly efforts, pronounced seasonal unemployment patterns continue to…

  3. Refereed Journal // 2012

    The Immigrant-Native Wage Gap in Germany

    Immigrant-native wage differentials are observed in many countries, so in Germany. However, the available empirical literature for Germany defined the groups in consideration, immigrants and natives, by…