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Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 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/10004998183

What happened to CIT collection? : solving the rates-revenues puzzle

Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018

Persistent link: https://www.econbiz.de/10012110070

The 2008 Financial Crisis and Taxation Policy

Hemmelgarn, Thomas; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 2010

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises. …

Persistent link: https://www.econbiz.de/10008544646