States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased … gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the …

Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …

combines progressive taxation of labour income with proportional taxation of income from capital at a lower rate. Firm links …

This is the seventh issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous … publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present … a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. …

Taxation trends in the European Union: 2010 covers the development of taxation in all 27 Members of the European Union …, Iceland and Norway in a comparable format since 1995. This edition of the publication 'Taxation trends in the European Union … format. The publication is divided into three parts. Part I reviews the major trends and developments in taxation in the …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …