Research Programme
The central aim of ETPF research is to increase the availability of economic research on issues which are of great importance, not
just for multinational companies, but also for tax policy-makers.
Phase 1 The effects of international taxation on business
1 The effects of international taxation on the activities of multinational companies: a survey of existing evidence & data sources
2 How are plant location decisions and capital flows in Europe affected by corporate income taxes?
3 How far do differences in international tax regimes between countries affect financial policies?
4 Profit shifting within the EU: evidence from Germany
5 Do non-profit taxes affect the location of economic activity? Evidence from the EU
6 An economic analysis of ECJ judgements on corporate income taxes in the EU
Phase 2 The welfare implications of international taxation and tax competition
1 Corporation tax is borne by workers, not shareholders
2 Common Consolidated Corporate Tax Base: large countries revenue would rise under the EU’s proposals
3 Corporation tax creates unemployment
4 Globalisation generates higher corporation tax revenues
5 Tax competition in income tax as well as corporation tax
Phase 3 International tax & economic welfare
1 UK corporation tax deters corporate headquarters from locating in the UK
2 UK Government’s corporation tax proposals could damage the UK’s competitiveness
3 How does overseas investment affect activity at home?
4 Multinationals’ capital structure, thin capitalization rules, and corporate tax competition
5 The effects of company taxation in EU Accession Countries on German multinationals
Phase 4 The impact & design of business taxation in a globalised world
1 Worldwide corporate income taxes
2 Corporate tax competition
3 EU corporate tax consolidation
4 Who bears the burden of greater non-wage labour costs?
5 Evaluating EU proposals for financial services VAT reform
Phase 5 Tax policy in an uncertain world
1 Profit allocation & business restructuring
2 FDI and corporate tax
3 Taxation and the financial crisis
4 Taxes and cross-border acquisitions
The central aim of ETPF research is to increase the availability of economic research on issues which are of great importance, not
just for multinational companies, but also for tax policy-makers.
Phase 1 The effects of international taxation on business
1 The effects of international taxation on the activities of multinational companies: a survey of existing evidence & data sources
2 How are plant location decisions and capital flows in Europe affected by corporate income taxes?
3 How far do differences in international tax regimes between countries affect financial policies?
4 Profit shifting within the EU: evidence from Germany
5 Do non-profit taxes affect the location of economic activity? Evidence from the EU
6 An economic analysis of ECJ judgements on corporate income taxes in the EU
Phase 2 The welfare implications of international taxation and tax competition
1 Corporation tax is borne by workers, not shareholders
2 Common Consolidated Corporate Tax Base: large countries revenue would rise under the EU’s proposals
3 Corporation tax creates unemployment
4 Globalisation generates higher corporation tax revenues
5 Tax competition in income tax as well as corporation tax
Phase 3 International tax & economic welfare
1 UK corporation tax deters corporate headquarters from locating in the UK
2 UK Government’s corporation tax proposals could damage the UK’s competitiveness
3 How does overseas investment affect activity at home?
4 Multinationals’ capital structure, thin capitalization rules, and corporate tax competition
5 The effects of company taxation in EU Accession Countries on German multinationals
Phase 4 The impact & design of business taxation in a globalised world
1 Worldwide corporate income taxes
2 Corporate tax competition
3 EU corporate tax consolidation
4 Who bears the burden of greater non-wage labour costs?
5 Evaluating EU proposals for financial services VAT reform
Phase 5 Tax policy in an uncertain world
1 Profit allocation & business restructuring
2 FDI and corporate tax
3 Taxation and the financial crisis
4 Taxes and cross-border acquisitions
Contact ETPF © European Tax Policy Forum 2012 |
 |  |  |  |  |