Abstract The European Commission is currently preparing a proposal for a directive on the
introduction of a common consolidated corporate tax base (CCCTB). This paper reviews the …

We assess the quantitative impact of two reforms to corporation tax, which would eliminate
the differential treatment of debt and equity: the allowance for corporate equity (ACE) and …

Abstract The European Commission proposes to replace the current system of taxing
corporate income using separate accounting by a two‐step 'consolidation and …

This paper explores the economic consequences of proposed EU reforms for a common
consolidated corporate tax base. The reforms replace separate accounting with formula …

Through the arguments for corporate tax harmonization in the EU and describing the current
stage of this process, the legislative rules which are insufficient to solve the many problems …

Maarten de Wilde was awarded his doctorate (cum laude) by the Erasmus University
Rotterdam on 15 January 2015 for his thesis on'Sharing the Pie'; Taxing Multinationals in a …

This paper analyses the impact of corporate taxes on structural unemployment, using an
applied general equilibrium model for the European Union. We find that the unemployment …

We assess the economic impact of introducing consolidation with formula apportionment in
the European Union and consider alternative enhanced cooperation agreements. We find …

One of the most serious criticisms of the status quo with respect to the EU budget represents
the lack of a link between the EU policy and the system of own resources. Strengthening the …

Невідповідність необоротних активів підприємств України сучасній епосі економічного
розвитку не дозволяє вітчизняній продукції бути конкурентоспроможною. У країнах з …