Results 71 to 80 of about 61,396 (276)
Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View [PDF]
This paper addresses the question of the likelihood of a race to the bottom in a monetary union, like the Euro-zone, that could result from tax competition between countries.
André Fourçans, Thierry Warin
core
Which Way to Converge? The Europeanisation of National Tax Systems [PDF]
, 2009 In this article we investigate in how far European Integration stimulates policy convergence in various subfields of tax policy. We see that several causal mechanisms contribute to an EU-wide convergence of tax policies: imposition, competition ...
Genschel, Philipp, Kemmerling, Achim
core
Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou +3 more
wiley +1 more source
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.This paper explores global solar PV deployment, cost trends, and grid integration challenges in 2025. It examines the role of energy storage in firming solar output and supporting electric vehicle (EV) growth, alongside policy shifts, investment flows, and technological innovations.
Ehsan Rezaee, S. Ravi P. Silva
wiley +1 more source
Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
doaj +1 more source
The Harmonization of Indirect Taxes
, 2023 Abstract The harmonization of indirect taxation is inextricably linked to the achievement of the internal market and the Customs Union. Owing to the immediate effects on cross-border trade of national disparities as regards taxes on goods and services, the Commission has been able to convince Member States to adopt common rules in an ...
Traversa, Edoardo +1 more
openaire +2 more sources
On the Applicability of the Advocacy Coalition Framework for Analyzing EU Policy Processes
European Policy Analysis, EarlyView.ABSTRACT Initially developed for the US context, the Advocacy Coalition Framework (ACF) is increasingly used to analyze policy processes in the EU. But policymaking in EU differs from the US context, why the applicability of ACF in the EU context should be scrutinized.
Fredrik von Malmborg
wiley +1 more source
When Rare Is Not Small: Amyotrophic Lateral Sclerosis Initiatives and Therapy
Exploration, EarlyView.In the precision‐medicine era, rare diseases must not be sidelined in translational infrastructure. The Mr. Cai Lei—led “Ice‐Breaking Team” turns an amyotrophic lateral sclerosis patient community into a sustainable ecosystem, realigning philanthropy, data, and research and development to reshape rare‐disease pipelines and guide precision therapies ...
Yang Liu +6 more
wiley +1 more source
Harmonization of tax policies: Reviewing Macedonia and Croatia
, 2015 The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for ...
Ilieva, Jana +2 more
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source