Showing 1 - 10 of 33
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
Persistent link: https://www.econbiz.de/10011436091
As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the … the EU. These considerations have important implications for the design and coordination of tax systems in the EU …
Persistent link: https://www.econbiz.de/10011410549
In this paper we address the issue of how transmission uncertainty could affect the choice between a federal monetary policy based on national data and one on aggregated data.We find that the uncertainty about the transmission process increases the need to take into account information about...
Persistent link: https://www.econbiz.de/10011506467
10 countries from Central and Eastern Europe (CEEC) that will join the EU in 2004/7 the banking system is now dominated …
Persistent link: https://www.econbiz.de/10011508110
decisions on the EU-wide average of inflation and growth or should it instead focus on (appropriately weighted) national rates …
Persistent link: https://www.econbiz.de/10009781604
Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical …, 5 per cent of the value of their intra-EU trade. This figure is probably higher for other EU Member States. Obviously …, the costs constitute a (differentiated) border tax that impedes intra-EU trade. The paper analyses the determinants of the …
Persistent link: https://www.econbiz.de/10011398053
inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …
Persistent link: https://www.econbiz.de/10011610904
In this paper we suggest that Eurozone countries face a policy trade-off among: 1) a common rule imposing co-movements in fiscal policy; 2) financial stability; and 3) financial integration. We provide empirical evidence documenting the existence of such a trade-off in the period characterized...
Persistent link: https://www.econbiz.de/10010533078
Persistent link: https://www.econbiz.de/10012204045
foster economic growth. The Member States of the European Union (EU) should be allowed to replace their defective VATs with a …
Persistent link: https://www.econbiz.de/10012213147