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Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003711858

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10011443408

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Unternehmen am Standort Deutschland im Einzelfall verbessern. Im Vergleich zu den übrigen EU-Mitgliedstaaten reduziert sich die …Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für …

Persistent link: https://www.econbiz.de/10011444519

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2022

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...

Persistent link: https://www.econbiz.de/10013093055

Tackling spillovers by taxing corporate income in the European Union at source

Cnossen, Sijbren - 2016 - This version 18 February 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/10011436091

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …

Persistent link: https://www.econbiz.de/10011443402

On the political economics of tax reforms

Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola - 2011

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/10009240753

Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive

Hemmelgarn, Thomas; Nicodème, Gae͏̈tan J.A. - 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/10003861869

Reforming an asymmetric union : on the virtues of dual tier capital taxation

Haufler, Andreas; Lülfesmann, Christoph - 2013

The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...

Persistent link: https://www.econbiz.de/10009691695

Tax competition and fiscal equalization under corporate income taxation

Liesegang, Caterina; Runkel, Marco - 2016

This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...

Persistent link: https://www.econbiz.de/10011509514

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