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Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2013
policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate … and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and … examines the debt bias in corporate taxation, notably its effects on banks’ capital structures. Applying an indicator …
Persistent link: https://www.econbiz.de/10010703403
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Tax reforms in EU Member States - 2014 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2014
The 2014 This report on Tax Reforms in EU Member States presents an overview of the reforms recently introduced by Member States in the main areas of tax policy and provides up-to-date analysis of the main challenges in each area. It also includes an indicator-based assessment, which gives an...
Persistent link: https://www.econbiz.de/10011106603
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Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU
Langedijk, Sven; Nicodème, Gaëtan; Pagano, Andrea; … - General Directorate Taxation and Custom Union, European … - 2014
During the period 2008-2012, EU governments incurred substantial costs bailing out banks. As corporate income taxation …
Persistent link: https://www.econbiz.de/10011106605
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The corporate income tax rate-revenue paradox: Evidence in the EU
Piotrowska, Joanna; Vanborren, Werner - General Directorate Taxation and Custom Union, European … - 2008
In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and...
Persistent link: https://www.econbiz.de/10004975657
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An Assessment of the Performance of the Italian Tax Debt Collection System
Ebraico, Margherita; Rua, Savino - General Directorate Taxation and Custom Union, European … - 2015
This paper provides a comparable estimate of the magnitude of tax debt in Italy and investigates which administrative factors would contribute to explain it. It is inspired by the work of the OECD on comparative tax administration. Our findings show that the level of undisputed tax debt in Italy...
Persistent link: https://www.econbiz.de/10011272118
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Taxation trends in the European Union: 2011 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2011
effective tax rate falling on consumption, labour and capital, as well as data on environmental taxation and on the top rates … percentage of total taxation. This year's edition of the report for the first time includes data on average effective tax ratios …
Persistent link: https://www.econbiz.de/10009143409
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Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment
Commission, European - General Directorate Taxation and Custom Union, European … - 2010
The report outlines the double taxation problems that arise when venture capital is invested cross-border, as well as …
Persistent link: https://www.econbiz.de/10009143410
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Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages
General Directorate Taxation and Custom Union, European … - 2010
alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective …
Persistent link: https://www.econbiz.de/10009143411
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Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency
General Directorate Taxation and Custom Union, European … - 2010
The study examines current national practices with respect to emissions allowances in the EU and the countries with similar cap-and-trade systems. It analyses potential distortions resulting from national practices and identifies the best solutions. It deals with issues such as the tax treatment...
Persistent link: https://www.econbiz.de/10009143412
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Innovation of Energy Technologies: the role of taxes
General Directorate Taxation and Custom Union, European … - 2011
The study deals with the links between energy taxation and innovation and presents also new empirical evidence on the … impact of energy taxes on patenting activities related to energy technologies. The study suggests that while taxation is a …
Persistent link: https://www.econbiz.de/10009143413