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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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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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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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Fiscal Devaluations in the Euro Area: What has been done since the crisis?
Puglisi, Laura - General Directorate Taxation and Custom Union, European … - 2014
In recent years, the concept of a fiscal devaluation has been advocated as fiscal policy alternative to nominal exchange rate devaluations for peripheral deficit countries in the euro area to regain competitiveness. This paper investigates if countries in the euro area implemented fiscal...
Persistent link: https://www.econbiz.de/10011106606
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Quality of taxation and the crisis: Tax shifts from a growth perspective
Prammer, Doris - General Directorate Taxation and Custom Union, European … - 2011
One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic … and property taxation. This paper reflects on behavioural responses of economic agents to taxation and reviews the …
Persistent link: https://www.econbiz.de/10009385837
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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