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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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Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology
ZEW - General Directorate Taxation and Custom Union, European … - 2013
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
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VAT in the Public Sector and Exemptions in the Public Interest
General Directorate Taxation and Custom Union, European … - 2013
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
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VAT in the Public Sector and Exemptions in the Public Interest
KPMG - General Directorate Taxation and Custom Union, European … - 2011
The European Commission has asked Copenhagen Economics and KPMG AG in collaboration to study the VAT rules applied to the public sector in EU member states, and make a comparison with the VAT/GST rules applied in key OECD countries outside the EU.The study collects and analyses relevant studies...
Persistent link: https://www.econbiz.de/10010859714
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Taxation trends in the European Union: 2014 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2014
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
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Taxation trends in the European Union: 2013 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2013
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
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Taxation trends in the European Union: 2010 edition
Commission, European - General Directorate Taxation and Custom Union, European … - 2010
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
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Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision
Nicolaides, Panayiotis - General Directorate Taxation and Custom Union, European … - 2014
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
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A Study on R&D Tax Incentives - Final report
The Consortium consisting of CPB, CAPP, CASE, CEPII, … - General Directorate Taxation and Custom Union, European … - 2015
Investment in research and innovation plays a critical role in kick-starting smart growth and upgrading the competitiveness of European companies. In the post-crisis world, Europe needs innovation more than ever before to keep up with the rapid technology advances and growing global competition....
Persistent link: https://www.econbiz.de/10011272119
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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