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Recent Reforms of Tax Systems in the EU: Good and Bad News
Garnier, Gaëlle; Gburzynska, Aleksandra; György, Endre; … - General Directorate Taxation and Custom Union, European … - 2013
Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing …
Persistent link: https://www.econbiz.de/10010711109
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A wind of change? Reforms of Tax Systems since the launch of Europe 2020
Garnier, Gaëlle; György, Endre; Heineken, Kees; … - General Directorate Taxation and Custom Union, European … - 2014
This paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member...
Persistent link: https://www.econbiz.de/10011106604
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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
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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
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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
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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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Elasticities of Financial Instruments, Profits and Remuneration
General Directorate Taxation and Custom Union, European … - 2011
-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing …
Persistent link: https://www.econbiz.de/10010553475
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Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
PriceWaterhouseCoopers - General Directorate Taxation and Custom Union, European … - 2012
introduction of the respective Chapters. The Study covers 4 different Chapters, namely: Corporate Taxation of the Financial Sector … – Banks, Value-Added Taxation of the Financial Sector, Labour Taxation in the Financial Sector, Taxation of Financial …
Persistent link: https://www.econbiz.de/10010553477
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Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2012
economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high … indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv …) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation. …
Persistent link: https://www.econbiz.de/10010607688