France’s export market shares declined in the 2000s as in other advanced economies following the rise of major competitors among emerging economies. However, the fall has been more marked for France than for similar EU economies. Cost competitiveness was at first considered the main reason for t...
This Study provides a comprehensive evaluation of two special tax regimes applied in outermost regions belonging to Spain and France, namely the Arbitrio sobre las Importaciones y Entregas de Mercancías en las Islas Canarias and the Octroi de mer. These regimes aim at supporting the competitiven...
The coronavirus (COVID-19) pandemic has severely affected economic activity around the world. The reduction in business activity during the pandemic will leave many firms highly indebted. Some face long-lasting or even permanent changes to their economic environment, and recovery may take a long...
La présente étude d’évaluation a été réalisée pour la Commission européenne – Direction Générale de la Fiscalité et de l’Union douanière – dans le but de contribuer à la prochaine Évaluation de la Commission des règles de facturation prévues par la Directive TVA. Cette évaluation porte sur les r...
This Final Report (the ‘Report’ or the ‘Study’) has been prepared within the Assignment for a study on the evaluation of the invoicing rules under the VAT Directive 2006/112/EC (the ‘Assignment’ or the ‘Evaluation’). The Report is submitted to the European Commission, Directorate General for Tax...
This Study looks at how the propensity of small- and medium-sized enterprises (SMEs) to trade cross-border within the internal market is affected by administrative obligations through compliance with tax laws and how these can be improved. SMEs face proportionally higher costs than larger enterp...
Interest in the effectiveness of tax incentives for Research and Development (R&D) has spurred in the aftermath of the financial crisis - and for two different reasons. First, the financial crisis obliged many governments to introduce tough fiscal consolidation measures. This has increased the u...
R & D tax credits are currently used by 25 Member States as a means to stimulate R & D investment and, ultimately, economic growth and employment. This paper is a first attempt to provide an in-depth analysis of the structural economic factors that, other things being equal, affect or condition ...