Corporate tax systems in Europe usually discriminate between debt and equity by treating interest payments as a deductible expense and equity returns as a reward for company's owners. This is called the…
ZEW researchers provided research support to the independent advisory board of the German stability council. They assist the council organizationally and contentwise with the preparation of its biannual…
The strong alignment of long-term bond yields of euro countries, which actually have different degrees of credit-worthiness, is evidence for the fact that meanwhile investors assume at least a partial factual…
Using panel data on the population of corporate tax-returns of Armenian firms, this project studies the behavioral response of firms to three size-dependent regulations: i) a tax-notch created by the value …
On behalf of the European Commission, ZEW computes measures of corporate effective taxation in Europe based on the Devereux-Griffith (DG) methodology on a yearly basis. For the computation of the effective tax…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
As a consequence of the financial crisis, the taxation of multinationals is back high on the political agenda. The European Commission came up with an Action Plan in 2012 setting out over 30 measures to combat…
The exchange of information between tax authorities is a key instrument in the fight against international tax avoidance and evasion. A better understanding of the factors driving the exchange of information is…
This project analyses in detail some aspects of the current taxation system and determines a few ways in which multinational enterprises might use its loopholes for tax-planning purposes. For example, it is…