Taxation within the EU must be competitive and encourage domestic and cross-border business activities, job creation, investment, entrepreneurship and economic growth. A tax system must be predictable and provide certainty for taxpayers. Consequently, taxation rules need to be clear and simple in order to avoid divergent interpretations leading to costly disputes and double taxation.
Die Gruppe Arbeitgeber (Gruppe I) - Related Publications
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.
A competitive and sustainable economy with a high level of employment is the basis for the European economic and social model which also contributes to better economic and social convergence. Enhancing productivity based on skills and knowledge is the only sound recipe for maintaining the well-being of European societies. The social dimension of Europe cannot be strengthened without economic growth and a well-functioning internal market. This document summarises the views of the Employers' Group on the future of social policies in the EU.
Over the years, European value chains have become increasingly relevant to employment in the EU. While research on industrial value chains is broadly covered in recent years, the effects of value-chains in European service sectors still needs to be quantified. Especially the impact of cross border services in the EU need further coverage. This study tries to fill this gap by quantifying the number of employees dependent on the exports of services to other member states.
This document is the political declaration of the Employers' Group before the European elections. The declaration calls for an open economy – with open markets and fair competition. An open economy must be accompanied by an open society that relies on dialogue and good governance. Europe needs enabling and encouraging policies that stimulate creativity, innovation and entrepreneurial spirit. The Group issued the declaration to be vocal about employers' support for the EU.
Climate change is one of today’s biggest threats and requires efforts by all actors in the economy and society. Combating climate change needs a global commitment to achieve real impact. Businesses have great potential to provide climate solutions, be they technologies, products, services or expertise. This document summarises the views of the Employers' Group on climate change and on the role of business in addressing that challenge.
AI as part of general digitalisation provides businesses and people with huge opportunities, but there are also challenges in terms of the implications of AI. Innovation and skills development, together with an efficient single market for data play a crucial role in strengthening the EU's AI competitiveness. At the same time, AI must be developed and used in an ethical and trustworthy way. This document summarises the views of the Employers' Group on artificial intelligence and its implications on the economy.
Sustainable development with its economic, social and environmental dimensions is an inevitable approach to the future. Enterprises play a crucial role as generators of sustainable development. A favourable business environment is needed to meet the challenges and seize the opportunities of sustainability. This document summarises the views of the Employers' Group on sustainable development.
To enable businesses to perform this role, the EU must provide conditions that make European businesses more competitive, encourage entrepreneurship and ensure favourable conditions for them to innovate, invest, operate and trade. This calls for a business environment that helps prepare for the future, is based on open markets and fair competition and provides enabling and supportive conditions for doing business
This publication presents the priorities of the Employers' Group for 2019. The EU is facing exceptional economic and political challenges. At the same time rapid development of revolutionaly technologies, demographic changes and transition towards a low carbon and circular economy are transforming our societies.