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There is often a gap between the prescriptions of an 'optimal' tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax...
Persistent link: https://www.econbiz.de/10013121826
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its … environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change …
Persistent link: https://www.econbiz.de/10013157842
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation …
Persistent link: https://www.econbiz.de/10013158088
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...
Persistent link: https://www.econbiz.de/10013317264