-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing …

introduction of the respective Chapters. The Study covers 4 different Chapters, namely: Corporate Taxation of the Financial Sector … – Banks, Value-Added Taxation of the Financial Sector, Labour Taxation in the Financial Sector, Taxation of Financial …

tax policy issues related to the crisis and contributes to the ongoing discussion on financial sector taxation. …

policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate … and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and … examines the debt bias in corporate taxation, notably its effects on banks’ capital structures. Applying an indicator …

economic challenges that EU Member States are facing in the field of taxation and tax policy in times of slow growth and high … indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv …) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation. …

effective tax rate falling on consumption, labour and capital, as well as data on environmental taxation and on the top rates … percentage of total taxation. This year's edition of the report for the first time includes data on average effective tax ratios …