Opinions expressed by the authors of studies do not necessarily reflect the official viewpoint of the Oesterreichische Nationalbank or of the Eurosystem.
Workshops
Workshop No. 6
Capital Taxation after EU Enlargement
The issues comprise papers presented at OeNB workshops at which national and international experts, including economists, researchers, politicians and journalists, discuss monetary and economic policy issues. Workshop proceedings are available in English only.
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Workshop No. 6 (1299 KB)
Capital Taxation after EU Enlargement
Workshop No. 6 – chapters
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Editorial (173 KB)
Köhler-Töglhofer, Schratzenstaller, Wagener – Workshop No. 6
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Competition – Location – Harmonization: The Challenges of Capital Taxation after EU Enlargement (173 KB)
Mooslechner – Workshop No. 6
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Company Taxation – an Unsolved Issue of EU Policy Making (159 KB)
Aiginger – Workshop No. 6
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Bellak, Leibrecht, Römisch – Workshop No. 6
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Beer – Workshop No. 6
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Farny – Workshop No. 6
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(Why) Do We Need Corporate Taxation? (269 KB)
Weichenrieder – Workshop No. 6
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Company Taxation and Growth: The Role of Small and Large Firms (289 KB)
Keuschnigg – Workshop No. 6
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Rainer – Workshop No. 6
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Comment on “Company Taxation and Growth: The Role of Small and Large Firms” (149 KB)
Stomper – Workshop No. 6
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Capital Taxation in an Enlarged EU: The Case for Tax Competition (350 KB)
Feld – Workshop No. 6
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Capital Taxation in an Enlarged EU: The Case for Tax Coordination (237 KB)
Genser – Workshop No. 6
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Franco – Workshop No. 6
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Comment on “Capital Taxation in an Enlarged EU: Competition or Coordination?” (176 KB)
Zagler – Workshop No. 6
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The Future of the Corporate Income Taxation in the European Union (908 KB)
Cnossen – Workshop No. 6
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Comment on “The Future of Corporate Income Taxation in the European Union” (165 KB)
Nowotny – Workshop No. 6
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Contributors (171 KB)
Workshop No. 6
Overview