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Recent reforms of tax systems in the EU : good and bad news
Garnier, Gaelle (contributor) - European Commission / Directorate General for Taxation …; …
Persistent link: https://www.econbiz.de/10010343058
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios, Salvador - 2014
Persistent link: https://www.econbiz.de/10010436127
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Tax policy in the European Union : a review of issues and options
Cnossen, Sijbren - 2002
As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the Member States are of growing importance. Member State tax policies can have spillover effects on other Member States and differing abilities to provide net fiscal benefits to...
Persistent link: https://www.econbiz.de/10011410549
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Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the … period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess … the VAT Gap in the EU-27 Member States” , published in October 2014 (hereafter: 2014 Report). As in previous reports, it …
Persistent link: https://www.econbiz.de/10011455906
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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
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2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 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 …
Persistent link: https://www.econbiz.de/10010422931
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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; … - 2013
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member … VAT fraud and analyse determinants of VAT Gaps using a number of econometric techniques. The authors discuss the structure … of the VAT systems in the EU, the broad trends in the EU economy over the period 2000-2011, and review the behaviour of …
Persistent link: https://www.econbiz.de/10010209017
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Measuring tax burdens in Europe
Wolff, Guntram B. (contributor) - 2005
This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in Mendoza, Razin, and Tesar (1994). The available Eurostat data allow to compute the tax wedge on consumption, labor and capital. We show that effective tax rates in the 10 new...
Persistent link: https://www.econbiz.de/10003328546
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Copyright Agreement for a Commissioned Work (Autorines Sutartys) (In Lithuanian)
Klimas, Tadas - 2011
Describes the main forms of taxation and the consequences of the Lithuanian tax structure in regard to commissioned works, including an analysis of the recent changes in Lithuania's tax law and the legislative history of the new tax laws on the matter. Text is in the Lithuanian language. Title...
Persistent link: https://www.econbiz.de/10014207289
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Regulating in Pandemic : Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Hafiz, Hiba - 2020
The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...
Persistent link: https://www.econbiz.de/10012839295