Originating in neoclassical economic theory, emission trading figures prominently in the increasingly pressing debate on how to resolve the ecological crisis. This paper elaborates three normative premises…
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States’ tax systems. Based on Member States’ tax law adjustments in the context of…
“The COVID-19 crisis presents Europe with a challenge of historic proportions. The EU and its Member States have had to adopt emergency measures to preserve the health of the citizens and prevent a collapse…
As the Covid-19 pandemic causes an all-time high share of people to work from home, this disruptive event is likely to have a long-lasting effect on work arrangements. Given existing research on the…
This paper provides comprehensive empirical evidence on the influence of the pandemic on the perception of climate change and climate policy, the extent to which respondents are affected in terms of health and…
Contributions to Edited Volumes and Conference Proceedings
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2020
The taxation of multi-national companies is a complex field, since it is influenced by the legislation of several states. Laws in different states may have unforeseen interaction effects, which can be exploited…
