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Möglichkeiten und Risiken der Einführung eines grenzüberschreitenden Vorsteuerabzugs auf europäischer Ebene
Gebauer, Andrea; Nam, Chang Woon; Parsche, Rüdiger; … - 2002
Die Europäische Kommission hat vorgeschlagen, das Vorsteuervergütungsverfahren zu ändern. Derzeit erfolgt die Vorsteuervergütung an nicht im Inland, sondern in einem anderen EU-Mitgliedstaat ansässige Unternehmen in Form von Erstattungen auf Antrag durch eine zentrale Behörde im Land der...
Persistent link: https://www.econbiz.de/10011698370
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The impact of the euro on money and bond markets
Santillán, Javier; Bayle, Marc; Thygesen, Christian - 2000
The paper provides an analysis of the euro area money and bond markets and their infrastructure since the introduction … of the euro. Significant development in terms of integration took place in both markets in general to a various degree … but apply more generally to euro securities infrastructure, identifies fields where further action is required. This …
Persistent link: https://www.econbiz.de/10011606153
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Europe's debt crisis, coordination failure, and international effects
Collignon, Stefan - 2012
. It finds that political mishandling has increased uncertainty, which has contributed to a tendency for the euro to become …
Persistent link: https://www.econbiz.de/10010397341
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To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation
Sorensen, Peter Birch - In: CESifo Forum 03 (2002) 1, pp. 31-35
Persistent link: https://www.econbiz.de/10011695684
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Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation
Gérard, Marcel - In: CESifo Forum 03 (2002) 1, pp. 38-40
Persistent link: https://www.econbiz.de/10011695686
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SMEs and the tax system: What is so different about them?
Jousten, Alain - In: CESifo Forum 08 (2007) 2, pp. 14-20
Persistent link: https://www.econbiz.de/10011695866
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Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10010297637
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Who's afraid of an EU tax and why? Revenue system preferences in the European Parliament
Mohl, Philipp; Heinemann, Friedrich; Osterloh, Steffen - 2008
The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...
Persistent link: https://www.econbiz.de/10010298037
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The fiscal anatomy of a regulatory polity: Tax policy and multilevel governance in the EU
Genschel, Philipp; Jachtenfuchs, Markus - 2010
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...
Persistent link: https://www.econbiz.de/10010300370
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Steuerpolitik in der Union: keine Reklame für den Binnenmarkt
Randzio-Plath, Christa - In: Wirtschaftsdienst 79 (1999) 11, pp. 665-670
Die Ausgestaltung der Steuerpolitik in der Europäischen Union wird schon seit langem kontrovers diskutiert. Wie kann ein unfairer Steuerwettbewerb zwischen den Mitgliedstaaten verhindert werden? Auf welche steuerpolitischen Eckpunkte sollte man sich einigen?
Persistent link: https://www.econbiz.de/10010301942