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The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...
Persistent link: https://www.econbiz.de/10011254984
No abstract available
Persistent link: https://www.econbiz.de/10005241827
Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing...
Persistent link: https://www.econbiz.de/10005764485
On October 19, 2001, Professor Sijbren Cnossen gave a valedictory address on Tax Policy in the European Union upon the occasion of his retirement from his Chair at Erasmus University Rotterdam. For several decades, Sijbren Cnossen has been a leading international authority on issues of tax...
Persistent link: https://www.econbiz.de/10005764490
no abstract available.
Persistent link: https://www.econbiz.de/10005764495
Fifty-eight million people - approximately the population of the UK - 'drink too much' in the European Union. Heavy drinking may lead to violent behavior, causes accidents and impairs health. The external costs of harmful alcohol use exceed alcohol excise duty collections by a wide margin. In...
Persistent link: https://www.econbiz.de/10005582142
High progressive tax rates on capital income induce tax arbitrage between income items and across borders. To reduce such tax arbitrage, the Nordic countries, most notable Finland and Norway, have introduced dual income taxes (DITs). Under the DIT, all capital income, including corporate...
Persistent link: https://www.econbiz.de/10005582182