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The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis

Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...

Persistent link: https://www.econbiz.de/10011720019

The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Persistent link: https://www.econbiz.de/10011591958

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...

Persistent link: https://www.econbiz.de/10003480047

Efficieny losses from overlapping economic instruments in European carbon emissions regulation

Böhringer, Christoph (contributor); … - 2006

emission taxes and emissions trading in qualitative and quantitative terms within a partial equilibrium framework for the EU … domestic energy or carbon taxes will abate inefficiently much while other firms within the EU ETS will benefit from lower … international emission permit prices. The same logic disproves the argument that additional national emission taxes will reduce …

Persistent link: https://www.econbiz.de/10003302739

EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...

Persistent link: https://www.econbiz.de/10002905889

Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy

Koethenbuerger, Marko; Poutvaara, Panu - 2021

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially …

Persistent link: https://www.econbiz.de/10013316664

Tax policy and income inequality in the US, 1979 - 2007

Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - 2014

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to disentangle the policy effect from changing market incomes. Over the period 1979-2007, the cumulative policy effect aggravated inequality by increasing the income share of the top...

Persistent link: https://www.econbiz.de/10010229895

Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union

Goodspeed, Timothy J. - 1999 - Revised: March, 1999

not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … to lower the reliance of national government om income taxes though the vertical externality, but may also tend to … equalize tax bases across countries, and so increase reliance on national income taxes though the horizontal externality. …

Persistent link: https://www.econbiz.de/10011443043

Do fiscal rules constrain fiscal policy? : a meta-regression-analysis

Heinemann, Friedrich; Moessinger, Marc-Daniel; Yeter, … - 2016

We implement a meta-regression-analysis for the budgetary impact of numerical fiscal rules. Based on 30 studies published in the last decade, we offer a consensus estimate with respect to the level of statistical significance, provide suggestive evidence for the effect size, and identify study...

Persistent link: https://www.econbiz.de/10011444762

What does ex-post evidence tell us about the output effects of future tax reforms?

Kneller, Richard; Misch, Florian - 2011

This paper reviews the existing evidence on the effects of tax reforms on output levels and growth over the short and long run from different strands of the literature. It develops and applies criteria to evaluate the usefulness of ex-post estimates to predict the effects of tax reforms ex-ante....

Persistent link: https://www.econbiz.de/10008938016