In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of…
This paper presents evidence on the effective levels of corporate taxation in the EU. It presents evidence on the distribution of the cost of capital and the effective average tax rate across forms of…
In general, the allocation of income of multinational enterprises to several jurisdictions for corporate tax purposes follows the OECD standard of the arm’s length principle. In contrast to the theory of the…
This paper analyses the distributive impacts of various regulatory and institutional settings of European schemes of social assistance. For this purpose, two sets of classifications of European schemes of social…