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The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Persistent link: https://www.econbiz.de/10011591958

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis

Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...

Persistent link: https://www.econbiz.de/10011720019

Romania’s development to a low-tax country : effective corporate tax burden in Romania from 1992 to 2010 and Romania’s current ranking among the eastern European member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012

We trace back Romania’s development to a low-tax country among the Member States of the European Union by analysing the … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …

Persistent link: https://www.econbiz.de/10009424711

Reduction of the effective corporate tax burden in Romania 1992 - 2012 and Romania's current ranking among the Central and Eastern European EU member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - In: Post-communist economies 24 (2012) 4, pp. 477-502

Persistent link: https://www.econbiz.de/10009714850

Romania's Development to a Low-Tax Country : Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States

Spengel, Christoph - 2012

We trace back Romania's development to a low-tax country among the Member States of the European Union by analyzing the … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …

Persistent link: https://www.econbiz.de/10013111468