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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 … savings. However, this result has to be interpreted with caution since the available data is scarce and not always conclusive …. -- savings taxation ; withholding tax ; information exchange ; European Union …

Persistent link: https://www.econbiz.de/10003861869

On the desirability of taxing capital income to reduce moral hazard in social insurance

Jacobs, Bas; Schindler, Dirk - 2009

This paper analyzes optimal linear taxes on labor income and savings in a standard two-period life-cycle model with …

Persistent link: https://www.econbiz.de/10003887539

Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany

Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010

life-insurance demand. -- savings ; life insurance ; capital income taxation ; bequests …

Persistent link: https://www.econbiz.de/10003966524

Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation

Gérard, Marcel (contributor) - 2004

interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we … then use to set forth and investigate a proposal for European and international savings taxation. That proposition combines …

Persistent link: https://www.econbiz.de/10002522593

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

Klautke, Tina (contributor); … - 2008

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

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

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

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

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

How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation

Fuest, Clemens; Sultan, Samina - 2017

This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...

Persistent link: https://www.econbiz.de/10011780535

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