topical issues of great policy-relevance at the current juncture, i.e. housing taxation and tax governance. The part on … efficiency/distortions, macroeconomic (de-)stabilisation and equity/distributional considerations. The part on tax governance … discusses the main avenues in fostering voluntary tax compliance, improving tax administration efficiency, reducing compliance …

provided insights from macroeconomic modelling to design tax consolidation policy and looked into ways to measure consolidation … efforts on the tax side. The second session discussed the best tax bases to be used to safeguard social equity and considered … income and capital tax options to make the richest contribute to meeting fiscal adjustment needs. Country …

Against the background of recovering growth and remaining fiscal consolidation needs, reforming tax expenditures may … offer a promising avenue to raise revenue and, at the same time, improve efficiency of the tax systems. The workshop, held … by DG ECFIN on 23 October 2013, addressed the economic and budgetary aspects of tax expenditures, including reporting …

Work-related tax incentives can have a significant effect on how much, if at all, certain individuals decide to work …. This paper examines the fiscal impacts and associated welfare costs of reforms to such tax relief measures in five European … countries, France, Spain, the United Kingdom, Hungary and Slovakia. It finds that at least a quarter of the extra tax revenue …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

natural resources, are important determinants of tax revenue. …

The paper studies the impact of a securities transaction tax (STT) on financial trading, stock prices and real economic …

The paper extends the QUEST III model by home production to discuss fiscal limits in an economy with tax avoidance. It … finds that revenue-maximising labour and corporate tax rates in the benchmark model are relatively high (54% and 72 …%) compared to current EU-average implicit tax rates. No such limit is found for the consumption tax. Higher substitutability …