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Kosten der Erhebung von Unternehmenssteuern in Deutschland
Rose, Manfred; Rimmler, Michael Robert; Scholz, Marko Thomas - 2007
Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von...
Persistent link: https://www.econbiz.de/10011422160
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Kosten der Erhebung von Unternehmenssteuern in Deutschland
Rose, Manfred; Rimmler, Michael Robert; Scholz, Marko Thomas - Alfred-Weber-Institut für Wirtschaftswissenschaften, … - 2007
Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von...
Persistent link: https://www.econbiz.de/10005150960
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Kosten der Erhebung von Unternehmenssteuern in Deutschland
Rose, Manfred; Rimmler, Michael Robert; Scholz, Marko Thomas - 2007
Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von...
Persistent link: https://www.econbiz.de/10003592972
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Reforming the Polish Tax System to Improve its Efficiency
Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...
Persistent link: https://www.econbiz.de/10005046187
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Recent Reforms of Tax Systems in the EU: Good and Bad News
Garnier, Gaëlle; Gburzynska, Aleksandra; György, Endre; … - General Directorate Taxation and Custom Union, European … - 2013
Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing …
Persistent link: https://www.econbiz.de/10010711109
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Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2013
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 …
Persistent link: https://www.econbiz.de/10010703403
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Tax reforms in EU Member States - 2014 Report
Commission, European - General Directorate Taxation and Custom Union, European … - 2014
The 2014 This report on Tax Reforms in EU Member States presents an overview of the reforms recently introduced by Member States in the main areas of tax policy and provides up-to-date analysis of the main challenges in each area. It also includes an indicator-based assessment, which gives an...
Persistent link: https://www.econbiz.de/10011106603
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The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?
Majcen, Boris; Verbic, Miroslav; Cok, Mitja - Volkswirtschaftliche Fakultät, … - 2007
In 2007 Slovenia launched a comprehensive reform of its tax system. This article presents an analysis of several envisaged tax reform scenarios, including the flat tax proposal, with a dynamic general equilibrium model of the Slovenian economy, linked to a microsimulation model. We focus mainly...
Persistent link: https://www.econbiz.de/10005623227
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Taxation, Efficiency and Economic Growth
Jorgenson, Dale W.; Yun, Kun-Young - In: Handbook of Computable General Equilibrium Modeling
through the tax system. We identify Efficient Taxation of Income as the most effective approach to tax reform. This involves …
Persistent link: https://www.econbiz.de/10010719533
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Performing an Environmental Tax Reform in a regional Economy. A Computable General Equilibrium
Andre, F.J.; Cardenete, M.A.; Velazquez, E. - Tilburg University, Center for Economic Research - 2003
We use a Computable General Equilibrium model to simulate the effects of an Environmental Tax Reform in a regional economy (Andalusia, Spain).The reform involves imposing a tax on CO2 or SO2 emissions and reducing either the Income Tax or the payroll tax of employers to Social Security, and...
Persistent link: https://www.econbiz.de/10011092365