Roland, Aanor: European Corporate Tax Policy since the Crisis: How the EU steps up the Fight against Corporate Tax Avoidance. In: . Jg.3. 2018
Inhalt
- Introduction
- 1. Understanding tax competition and tax cooperation
- 2. Policy-making and Multiple Streams Framework
- 3. EU corporate tax policy since the crisis
- 4. Evolution of the problem and policy streams since the crisis
- Discussion
- References
- Appendix 1: Solutions, problems and goals - Coding and absolute word counts
- Appendix 2: Shifting solutions, problems and goals - Column percent and significance level1F