effective tax rate falling on consumption, labour and capital, as well as data on environmental taxation and on the top rates … percentage of total taxation. This year's edition of the report for the first time includes data on average effective tax ratios …

The report outlines the double taxation problems that arise when venture capital is invested cross-border, as well as …

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

tax policy issues related to the crisis and contributes to the ongoing discussion on financial sector taxation. …

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 …

policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate … and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and … examines the debt bias in corporate taxation, notably its effects on banks’ capital structures. Applying an indicator …