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Corporate Income Tax and Economic Distortions
Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 2008
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions. …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic …
Persistent link: https://www.econbiz.de/10005558892
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The role of fiscal instruments in environmental policy
Kosonen, Katri; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 2009
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...
Persistent link: https://www.econbiz.de/10005036044
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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - C.E.P.R. Discussion Papers - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10009209830
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On the Political Economics of Tax Reforms: survey and empirical assessment
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - Condorcet Center for Political Economy, Centre de … - 2012
Political constraints and incentives are the true driver of tax reforms. This paper reviews the political economics literature on personal income tax systems and reforms to see how political mechanisms help explain tax reforms. We take some of the implications of these theories to the data using...
Persistent link: https://www.econbiz.de/10010969025
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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10010277379
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Financial Activities Taxes, Bank Levies and Systemic Risk
Cannas, Giuseppina; Cariboni, Jessica; Marchesi, Massimo; … - General Directorate Taxation and Custom Union, European … - 2014
The question of additional taxes on banking institutions has recently been debated.At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper uses SYMBOL, a micro-simulation model of the banking system, to...
Persistent link: https://www.econbiz.de/10010799029
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Thin Capitalization Rules and Multinational Firm Capital Structure
Blouin, Jennifer; Huizinga, Harry; Laeven, Luc; … - General Directorate Taxation and Custom Union, European … - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010748078
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Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
Barrios, Salvador; Nicodème, Gaëtan; Fuentes, Sanchez; … - C.E.P.R. Discussion Papers - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10011083944
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Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
Chisari, Omar; Estache, Antonio; Nicodème, Gaëtan - C.E.P.R. Discussion Papers - 2013
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the...
Persistent link: https://www.econbiz.de/10011084284
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Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU
Langedijk, Sven; Nicodème, Gaëtan; Pagano, Andrea; … - General Directorate Taxation and Custom Union, European … - 2014
During the period 2008-2012, EU governments incurred substantial costs bailing out banks. As corporate income taxation …
Persistent link: https://www.econbiz.de/10011106605