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Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision

Nicolaides, Panayiotis - General Directorate Taxation and Custom Union, European … - 2014

This paper presents an evolutionary theory of public good provision. The framework analyses the relationship between endogenous tax compliance norms, formed by the interactions of rationally-bounded individuals in a network, and the quality of institutions that collect taxes and distribute the...

Persistent link: https://www.econbiz.de/10010938745

A Study on R&D Tax Incentives - Final report

The Consortium consisting of CPB, CAPP, CASE, CEPII, … - General Directorate Taxation and Custom Union, European … - 2015

Investment in research and innovation plays a critical role in kick-starting smart growth and upgrading the competitiveness of European companies. In the post-crisis world, Europe needs innovation more than ever before to keep up with the rapid technology advances and growing global competition....

Persistent link: https://www.econbiz.de/10011272119

Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability

Commission, European - General Directorate Taxation and Custom Union, European … - 2011

juncture. The first analytical chapter of the report addresses the multi-faceted concept of the quality of taxation …

Persistent link: https://www.econbiz.de/10009320217

Elasticities of Financial Instruments, Profits and Remuneration

General Directorate Taxation and Custom Union, European … - 2011

-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing …

Persistent link: https://www.econbiz.de/10010553475

Regressivity of environmental taxation: myth or reality?

Kosonen, Katri - General Directorate Taxation and Custom Union, European … - 2012

into account in the analysis of tax incidence of environmental taxation. It then explores the main empirical findings, in … some recent evidence on the distributional impact of energy taxation in the EU member states included in the impact …

Persistent link: https://www.econbiz.de/10010553476

Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector

PriceWaterhouseCoopers - General Directorate Taxation and Custom Union, European … - 2012

introduction of the respective Chapters. The Study covers 4 different Chapters, namely: Corporate Taxation of the Financial Sector … – Banks, Value-Added Taxation of the Financial Sector, Labour Taxation in the Financial Sector, Taxation of Financial …

Persistent link: https://www.econbiz.de/10010553477

Financial Sector Taxation

Commission, European - General Directorate Taxation and Custom Union, European … - 2010

The European Commission services published a staff working document assessing the Financial Transactions Tax (FTT) and the Financial Activities Tax (FAT).

Persistent link: https://www.econbiz.de/10008739184

Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report

Commission, European - General Directorate Taxation and Custom Union, European … - 2012

economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high … indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv …) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation. …

Persistent link: https://www.econbiz.de/10010607688

Study on the Impacts of Fiscal Devaluation

Netherlands, CPB; CAPP - General Directorate Taxation and Custom Union, European … - 2013

The main research question of the project is summarized as: What are the macroeconomic and distributional consequences of fiscal devaluation for a selection of countries and the EU as a whole? The selected countries are France, Italy, Spain and Austria. The project aims to perform four tasks: 1....

Persistent link: https://www.econbiz.de/10010668398

The marginal cost of public funds in the EU: the case of labour versus green taxes

Barrios, Salvador; Pycroft, Jonathan; Saveyn, Bert - General Directorate Taxation and Custom Union, European … - 2013

One key objective of tax-based fiscal consolidations which is too often disregarded in public debate is to minimise economic distortions. This paper uses a computable general equilibrium model to gauge these potential distortions by calculating the marginal cost of public funds (MCF) for EU...

Persistent link: https://www.econbiz.de/10010668399