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THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform
Feige, Edgar L. - EconWPA - 2005
efficiency (misallocation) costs of a tax system tend to rise geometrically with the marginal tax rate, a massive reduction in …
Persistent link: https://www.econbiz.de/10005560970
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Study to quantify and analyse the VAT Gap in the EU-27 Member States
Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - CASE-Center for Social and Economic Research - 2013
This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...
Persistent link: https://www.econbiz.de/10010857950
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2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States
DABROWSKI, Marek; Barbone, Luca; Bonch-Osmolovskiy, Mikhail - CASE-Center for Social and Economic Research - 2014
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member States”,1 published in September 2013. This update...
Persistent link: https://www.econbiz.de/10010941677
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Umweltorientierte Subventionspolitik in Deutschland : Muster, Konzeptionen, Reformperspektiven
Rave, Tilmann - ifo Leibniz-Institut für Wirtschaftsforschung an der …
Die vorliegende Arbeit untersucht, in welchem Verhältnis Umweltaspekte zu Subventionen und Subventionspolitik stehen und inwiefern sie für subventionspolitische Reformen fruchtbar gemacht werden können. Dabei werden Bezüge zwischen den Politikfeldern Umweltpolitik und "Subventionspolitik"...
Persistent link: https://www.econbiz.de/10008791354
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Estructura impositiva y capacidad recaudatoria en España: Un análisis comparado con la UE
Cos, Pablo Hernández de; Rodríguez, David López - Banco de España - 2014
This paper describes the revenue-raising capacity and structure of the Spanish tax system, in comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to the EU27 average. This lower weight of tax revenue is mainly a consequence...
Persistent link: https://www.econbiz.de/10010938601
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Trends in tax systems in the EU
Eugène, B.; Bisciari, P.; Nautet, M.; Stinglhamber, P.; … - In: Economic Review (2013) III, pp. 27-45
In 2013, the total tax burden in the euro area was almost back to the level prevailing at the beginning of the century. The financial and economic crisis had initially led to a reduction in the tax burden, but fiscal consolidation has generated a rise in revenue. However, there is no general...
Persistent link: https://www.econbiz.de/10011272835
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Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices
Greene, James; Braathen, Nils Axel - Environment Directorate, Organisation de Coopération … - 2014
of tax preferences is in providing support for positive externalities, that is situations in which a subsidy would help … a form of subsidy, they should be subject to the same degree of scrutiny and oversight as other forms of public … positives, à savoir les situations dans lesquelles une subvention aiderait à procurer plus d’avantages pour la collectivité que …
Persistent link: https://www.econbiz.de/10011276633
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...
Persistent link: https://www.econbiz.de/10011276985
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Cinco ensayos sobre tributación en Colombia
Steiner, Roberto; Soto, Carolina - FEDESARROLLO - 1999
“Colombia ha observado un preocupante deterioro de la mayor parte de sus indicadores fiscales, situación confrontada principalmente mediante la introducción de diversas reformas tributarias. La preocupación por el estado de las finanzas públicas ha llevado a concentrar el análisis en las...
Persistent link: https://www.econbiz.de/10011265494
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Towards a Less Distortive and More Efficient Tax System in Portugal
Pina, Álvaro - Economics Department, Organisation de Coopération et … - 2010
opportunity to implement tax measures to improve efficiency and rebalance the economy. As consolidation progresses, switching … same time, the current tight budgetary pressures call for increased efficiency in tax collection. There is ample scope for …
Persistent link: https://www.econbiz.de/10008726893