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63 pages

This study analyses the impact of changes in corporate tax on investment, growth, employment and public finance. It is based on both a review of existing theoretical and empirical literature and a new event study considering the economic impact of significant changes in corporate tax rates in developed economies between 1981 and 2014.

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Position paper
4 pages

Europe is lagging behind other global players in terms of research and development (R&D). The business sector in Europe believes that if the EU is to become more competitive globally, more focus needs to be put on innovation. Greater clarity is needed in setting priorities. The most serious problem is that despite funds being allocated to basic research, the results of the research process do not make it to the market. Research and new technologies exist, but there are obstacles preventing them from being brought to customers.

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