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Tax Co-Ordination in Europe : Assessing the First Years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

Persistent link: https://www.econbiz.de/10013158088

What happened to CIT collection? : solving the rates-revenues puzzle

Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018

Persistent link: https://www.econbiz.de/10012110070

How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach

Alvarez-Martinez, Maria - 2018

corporate tax losses for the EU amounts to €36 billion annually or 7.7% of total corporate tax revenues. The USA and Japan also … appear to loose tax revenues respectively of €101 and €24 billion per year or 10.7% of corporate tax revenues in both cases … shifting would slightly reduce investment and GDP. It would however raise corporate tax revenues thanks to enhanced domestic …

Persistent link: https://www.econbiz.de/10012924347

The 2008 financial crisis and taxation policy

Hemmelgarn, Thomas; Nicodème, Gaëtan - 2010

Persistent link: https://www.econbiz.de/10003948935

The 2008 Financial Crisis and Taxation Policy

Hemmelgarn, Thomas - 2013

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises …

Persistent link: https://www.econbiz.de/10013095147