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General Directorate Taxation and Custom Union, European …; … - 2003

On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 (?Regulation 2157/2001?) on the statute for a European company and the related Council Directive 2001/86/EC supplementing the statute for a European...

Persistent link: https://www.econbiz.de/10004987411

Time inconsistency in environmental policy : Tax earmarking as a commitment solution

Marsiliani, L.; Renstrom, T.I. - Tilburg University, Center for Economic Research - 1999

Persistent link: https://www.econbiz.de/10011092588

Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes

Eijffinger, Sylvester; Huizinga, Harry P.; Lemmen, J.J.G. - Tilburg University, Center for Economic Research - 1996

This paper examines the incidence of nonresident interest withholding taxes in the international 3-month Treasury-bill market and the international 5-year government bond market.The approach is one of pooled cross-section, time-series regressions.We find that, in general, U.S. dollar yields on...

Persistent link: https://www.econbiz.de/10011092757

The Dual Role of Money and Optimal Financial Taxes

Huizinga, Harry P. - Tilburg University, Center for Economic Research - 1996

This paper reconsiders the optimal taxation of money and other financial assets.The optimal tax formulae reflect that …

Persistent link: https://www.econbiz.de/10011092913

Price discrimination and tax incidence : Evidence from gasoline and diesel cars

Verboven, F.L. - Tilburg University, Center for Economic Research - 1998

Persistent link: https://www.econbiz.de/10011092943

Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

De Waegenaere, Anja; Wielhouwer, J.L. - Tilburg University, Center for Economic Research - 2001

Depreciation is not only a representation of the loss in asset-value over time.It is also a strategic tool for management and can be used to minimize tax payments.In this paper we derive the depreciation scheme that minimizes the expected value of the present value of future tax payments for two...

Persistent link: https://www.econbiz.de/10011090373

Labor Tax Reform and Equilibrium Unemployment : A Search and Matching Approach

Heijdra, B.J.; Ligthart, J.E. - Tilburg University, Center for Economic Research - 2004

The paper studies simple strategies of labor tax reform in a search and matching model of the labor market featuring endogenous labor supply.Changing the composition of the tax wedge|that is, reducing a payroll tax and increasing a progressive wage tax such that the marginal tax wedge remains...

Persistent link: https://www.econbiz.de/10011090457

Non-take-up of Tax-favored Savings Plans : Are Household Portfolios Optimal?

van soest, arthur; Alessie, R.J.M.; Hochgürtel, S. - Tilburg University, Center for Economic Research - 2001

Since the early nineties, the Dutch tax system allows for a tax-favored form of risk free savings through employer-sponsored savings plans (ESSPs).Under some conditions and up to a certain amount, the contributions to this plan are tax-deductible, and the returns as well as the withdrawals are...

Persistent link: https://www.econbiz.de/10011090584

The Political Economy of Capital Income and Profit Taxation in a Small Open Economy

Huizinga, Harry P.; Nielsen, S.B. - Tilburg University, Center for Economic Research - 1996

This paper considers the political economy of the mix of profit, investment and saving taxation in a small open economy … where agents generally differ in their shares of profit and other income.In this setting, capital income taxation can have … constellations of profit, investment and saving taxes can arise.The paper, for instance, can explain why distorting saving taxation …

Persistent link: https://www.econbiz.de/10011090707

The taxation of interest in Europe : A minimum withholding tax?

Huizinga, Harry P.; Nielsen, S.B. - Tilburg University, Center for Economic Research - 1997

Persistent link: https://www.econbiz.de/10011090922