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Tobacco Taxation in the European Union
Cnossen, Sijbren - 2006
with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that … specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but …
Persistent link: https://www.econbiz.de/10012780022
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VAT and Agriculture : Lessons from Europe
Cnossen, Sijbren - 2017
inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …
Persistent link: https://www.econbiz.de/10012960480
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The Long Arm of the European VAT, Exemplified by the Dutch Experience
Bettendorf, Leon; Cnossen, Sijbren - 2021
these design shortcomings, the EU VAT is in danger of becoming an anachronism compared with modern VATs elsewhere. This …
Persistent link: https://www.econbiz.de/10013315616
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Alcohol Taxation and Regulation in the European Union
Cnossen, Sijbren - 2021
This paper estimates the external costs of harmful alcohol use in the European Union (EU) and confronts them with the … State, drinkers do not appear to pay their way. This reflects the EU's acquiescence in a formidable alcohol problem. Fifteen …
Persistent link: https://www.econbiz.de/10013317377
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Tackling Spillovers by Taxing Corporate Income in the European Union at Source
Cnossen, Sijbren - 2016
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
Persistent link: https://www.econbiz.de/10012995194