Narrow search
Showing 1 - 10 of 87
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU.
General Directorate Taxation and Custom Union, European … - 2010
The objective of this external study is to provide more information about the extent of cross-border inheritance tax problems
Persistent link: https://www.econbiz.de/10009143414
Cover Image
Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
Commission, European - General Directorate Taxation and Custom Union, European … - 2011
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
Cover Image
Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2010
tax policy issues related to the crisis and contributes to the ongoing discussion on financial sector taxation. …
Persistent link: https://www.econbiz.de/10008671851
Cover Image
Financial Sector Taxation
Commission, European - General Directorate Taxation and Custom Union, European … - 2010
The European Commission services published a staff working document assessing the Financial Transactions Tax (FTT) and the Financial Activities Tax (FAT).
Persistent link: https://www.econbiz.de/10008739184
Cover Image
Financial Activities Taxes, Bank Levies and Systemic Risk
Cannas, Giuseppina; Cariboni, Jessica; Marchesi, Massimo; … - General Directorate Taxation and Custom Union, European … - 2014
The question of additional taxes on banking institutions has recently been debated.At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper uses SYMBOL, a micro-simulation model of the banking system, to...
Persistent link: https://www.econbiz.de/10010799029