Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…
This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…
In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…
Aggregation tools transform multidimensional data into indices. To investigate how the design of an aggregation process affects regression results, we build democracy indices that differ regarding their scale…
This study analyzes investor reaction to the European Commission’s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals’ release, we…