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EU integration and harmonisation of personal income raxation
Wolowiec, Tomasz; Soboń, Janusz - In: Contemporary economics 5 (2011) 1, pp. 36-46
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations...
Persistent link: https://www.econbiz.de/10009244338
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Recent Developments in Federal Income Taxation : The Year 2017
McGovern, Bruce A. - 2018
These materials discuss as well as provide context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Service and Treasury during 2017. Amendments to the Code generally are not discussed except to the extent that...
Persistent link: https://www.econbiz.de/10012918975
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Recent Developments in Federal Income Taxation : The Year 2013
McMahon, Jr., Martin J. - 2015
This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2013 – and sometimes a little farther...
Persistent link: https://www.econbiz.de/10013034073
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EU Integration and Harmonisation of Personal Income Taxation
Wołowiec, Tomasz - 2012
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations...
Persistent link: https://www.econbiz.de/10013099148
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Family Policy and German Income Tax Law - Empirical Results and Political Conclusions (Familienpolitik Und Deutsches Einkommensteuerrecht Empirische Ergebnisse Und Familienpolitisc...
Maiterth, Ralf - 2006
There is an ongoing debate in Germany concerning the support of families where different perceptions are argued in the … combination of child benefit and child allowance, granted in Germany, is generally spoken independent of family income. Despite … high costs but low incentive effects. To increase the birth rate in Germany substitution of monetary transfers by improved …
Persistent link: https://www.econbiz.de/10012733512
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Vor der Europawahl: wie lässt sich die demokratische Legitimität verbessern?
In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 4, pp. 239-257
Bei der Wahl zum Europäischen Parlament am 25. Mai 2014 treten die Parteien zum ersten Mal mit Spitzenkandidaten an …
Persistent link: https://www.econbiz.de/10010344282
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The impact of inflation on income tax and social insurance contributions in Europe
Immervoll, Herwig - 2000
social insurance contribution receipts generated. It provides quantitative estimates for Germany, The Netherlands and the UK …-modells (EUROMOD) werden die quantitativen Auswirkungen in Deutschland, den Niederlanden und Grossbritannien untersucht. Das Modell …
Persistent link: https://www.econbiz.de/10010238715
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Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic
Myck, Michał; Trzcińsk, Kajetan - 2022
We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade between the financial crisis and the outbreak of the COVID-19 pandemic, setting them against the implications of a hypothetical system reflecting the extent of fiscal drag...
Persistent link: https://www.econbiz.de/10013206285
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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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Steuerharmonisierung oder Steuerwettbewerb?
Boss, Alfred - 2003
Eine Harmonisierung der Steuern auf Kapitaleinkommen wird häufig gefordert, weil sonst bei hoher Kapitalmobilität ein Steuersenkungswettlauf eintrete mit der Folge, dass der Staat seine eigentlichen Aufgaben nicht wahrnehmen kann. Tatsächlich sind die Indizien für ein "race to the bottom"...
Persistent link: https://www.econbiz.de/10010273140