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Since 2002 and the publication of the Mandelkern report,1 the question of reducing burdens and costs, both regulatory and administrative, has emerged as a recurrent topic that regularly comes up at the European Council. It is, moreover, revealing that one of the points of rupture that led the...
Persistent link: https://www.econbiz.de/10014565851
Debanking became a news story in 2023 when Nigel Farage alleged that Coutts had closed his account because its executives disapproved of his political opinions. A study by the Financial Conduct Authority (FCA) revealed that such ideologically motivated account closures are vanishingly rare....
Persistent link: https://www.econbiz.de/10015334019
The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...
Persistent link: https://www.econbiz.de/10011859171
The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collect ability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper...
Persistent link: https://www.econbiz.de/10011859172
This paper studies the advantages that a coalition of agents obtains by forming a voting bloc to pool their votes and cast them all together. We identify the necessary and sufficient conditions for an agent to benefit from the formation of the voting bloc, both if the agent is a member of the...
Persistent link: https://www.econbiz.de/10010312299
Persistent link: https://www.econbiz.de/10015334020
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...
Persistent link: https://www.econbiz.de/10010320408
A benchmark result in the political economy of taxation is that majority voting over a linear income tax schedule will result in an inefficiently high tax rate whenever the median voter has a below average income. The present paper examines the role of tax avoidance for this welfare assessment....
Persistent link: https://www.econbiz.de/10010266986
Multinational companies can exploit the tax advantage of debt more aggressively than national companies by shifting debt from affiliates in low tax countries to affiliates in high tax countries. Previous papers have either omitted internal debt or external debt from the analysis. We are the...
Persistent link: https://www.econbiz.de/10010277407
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10010307857