Досліджено теоретико-концептуальні засади податкової політики держави та
інтеграційного утворення-ЄС. Визначено вплив інституціонального чинника на …

In the wake of the euro area crisis, the debate on instruments to deepen economic
integration among its members has intensified, among others putting forward a fiscal …

The paper presents an analysis of viewpoints in the debate concerning tax harmonization in
integration unions and the results achieved in the Eurasian integration process, focusing on …

After a short overview of the distribution of private wealth and asset-based taxation in EU
Members, this paper provides a range of economic arguments to make the case for …

1 Abstract/Executive Summary EU taxes play a key role in political and economic
discussions about the future of the EU own resource system, and their desirability can vary …

Europe is becoming more unequal, both between and within countries, but there is no one-
size-fits-all explanation for this. The EU has stopped being a 'convergence machine' …

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for
Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit …

Government interventions in market failures can encounter objections from those who doubt
their efficacy. Acocella, a leading expert on economic policy, counters these unfounded …

We analyze data from an author-conducted survey of members of the French and German
parliaments on European Monetary Union reform preferences. We consider three potential …

Celem opracowania jest zanalizowanie dochodów podatkowych oraz zbadanie
podobieństwa krajów Unii Europejskiej (UE) pod względem wpływów z tytułu wybranych …