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. Eight criteria are applied to nine main candidates for EU taxation and comparisons are made with regard to these criteria …
Persistent link: https://www.econbiz.de/10004975653
In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential … costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs …
Persistent link: https://www.econbiz.de/10004975656
such as more employment and less inequality. The study concludes that there seems to be a strong argument for making the …
Persistent link: https://www.econbiz.de/10004975658
system" of VAT based on taxation in the Member State of origin. The aim of this paper is to shed some light on the …
Persistent link: https://www.econbiz.de/10004975659
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
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
During the period 2008-2012, EU governments incurred substantial costs bailing out banks. As corporate income taxation …
Persistent link: https://www.econbiz.de/10011106605
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
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
This paper reviews the experiences of Belgium and Italy with ACE-type systems of corporate taxation. The comparison …
Persistent link: https://www.econbiz.de/10010799030