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The project 'Effective tax rates in an enlarged European Union' is based on the methodology used for the calculation of effective tax rates (ETRs) as set out by Devereux and Griffith (1999, 2003). This study enhances the existing data by analysing the Effective Tax Rates in different industries.
Persistent link: https://www.econbiz.de/10010859712
The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.
Persistent link: https://www.econbiz.de/10010859713
entities on the input side in public entities and on the output side where competition between private sector entities and …
Persistent link: https://www.econbiz.de/10010859714
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of...
Persistent link: https://www.econbiz.de/10010859715
This is the seventh issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous … publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present … a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. …
Persistent link: https://www.econbiz.de/10010859716
Taxation trends in the European Union: 2010 covers the development of taxation in all 27 Members of the European Union …, Iceland and Norway in a comparable format since 1995. This edition of the publication 'Taxation trends in the European Union … format. The publication is divided into three parts. Part I reviews the major trends and developments in taxation in the …
Persistent link: https://www.econbiz.de/10010859717
This paper presents an evolutionary theory of public good provision. The framework analyses the relationship between endogenous tax compliance norms, formed by the interactions of rationally-bounded individuals in a network, and the quality of institutions that collect taxes and distribute the...
Persistent link: https://www.econbiz.de/10010938745
rapid technology advances and growing global competition. R&D tax incentives are an important innovation policy tool widely …
Persistent link: https://www.econbiz.de/10011272119
juncture. The first analytical chapter of the report addresses the multi-faceted concept of the quality of taxation …
Persistent link: https://www.econbiz.de/10009320217
The main purpose of this report is to provide an overview on the possibilities for adopting and implementing TP legislation in developing countries and to identify possible ways to support developing countries in this respect.
Persistent link: https://www.econbiz.de/10010553473