We use event study regressions to compare the impact of EU monetary versus fiscal policy announcements on government bond spreads of ten euro member countries. Our motivation is to evaluate which of the…
We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance by imposing reputational costs for firms. We use, as an exogenous shock, the 2016 UK reform…
Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder…