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Winners and losers of tax competition in the European Union
Mendoza, Enrique G.; Tesar, Linda L. - 2003
Persistent link: https://www.econbiz.de/10001816490
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Accounting for the family in European income tax systems
O'Donoghue, Cathal; Sutherland, Holly - In: Cambridge journal of economics 23 (1999) 5, pp. 565-598
Persistent link: https://www.econbiz.de/10001419685
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Der Mißbrauch von Verlustvorträgen und seine Vermeidung in der Europäischen Union : die Erstellung eines Harmonisierungsvorschlages
Meiler, Josef Jakob - 1994 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000886645
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Winners and losers of tax competition in the European Union
Mendoza, Enrique G.; Tesar, Linda L. - In: Macroeconomic policies in the world economy : [2003 …, (pp. 315-338). 2004
Persistent link: https://www.econbiz.de/10002153462
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Comment on Enrique G. Mendoza and Linda L. Tesar
Nielsen, Søren Bo - In: Macroeconomic policies in the world economy : [2003 …, (pp. 339-343). 2004
Persistent link: https://www.econbiz.de/10002153472
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Winners and Losers of Tax Competition in the European Union
Mendoza, Enrique G.; Tesar, Linda L. - 2021
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model. This model incorporates three key externalities of tax competition: the relative price externality, the wealth distribution...
Persistent link: https://www.econbiz.de/10013222999
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Why and how to compare tax law
Mössner, Jörg Manfred - In: Introduction to comparative tax law, (pp. 13-26). 2008
Persistent link: https://www.econbiz.de/10003890906
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Tax-benefit systems, income distribution and work incentives in the European Union
Jara, H. Xavier; Tumino, Alberto - 2013
In this paper we study the impact of tax-benefit systems on income inequality and work incentives across the 27 Member States of the European Union (EU). Using EUROMOD, the EU-wide taxbenefit microsimulation model, we disentangle the role of taxes, benefits and social insurance contributions in...
Persistent link: https://www.econbiz.de/10009738946