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Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
This book is important reading for both tax policymakers and business leaders. It breaks the mold of conventional thinking by demonstrating that formulary apportionment is a practical way to solve the income-allocation problems confronting the European Union. Equally important, the book gives the advocates of arm’s-length allocation methods some challenging food for thought.
CGE models and capital income tax reforms : The case of a dual income tax for Germany
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models.
Applied Research in Environmental Economics
Sustainable development, climate policy, and biodiversity conservation are examples of issues on the current political agenda in many countries. These themes are also subject to economic research, and economic insights are increasingly finding their way into the design of environmental policy. Still, the reception of academic findings by policy makers as well as the timely identification of policy-relevant questions by economic researchers often seem to be problematic. This volume attempts to vitalise the exchange between policy makers and academics. It offers a snapshot of environmental economic research on a range of policy-relevant problems.
