Showing 1 - 10 of 17
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Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals - poverty and inequality reduction, and employment promotion, among others. Tax expenditures are widely used by EU Member States. However,...
Persistent link: https://www.econbiz.de/10011981910
In this paper, we present a dynamic scoring analysis of tax reforms for European countries. In this analysis we account for the feedback effects resulting from the adjustment in the labour market and for the economy-wide reaction to tax policy changes. We combine the microsimulation model...
Persistent link: https://www.econbiz.de/10011981955
In a globalised world economy where capital is highly mobile governments are eager to attract foreign investors by lowering their corporate tax rates. EU countries have been particularly active in this respect given that capital can move freely across EU member states' borders thanks to reforms...
Persistent link: https://www.econbiz.de/10011981960
Base erosion and profit shifting (BEPS) undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged...
Persistent link: https://www.econbiz.de/10011981991
This study investigates the economic impact of a recent proposal for a common corporate tax base (CCTB), European Commission (2016a), and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU, European Commission (2016b). On top of the common base, it...
Persistent link: https://www.econbiz.de/10011982000
The paper presents a new calibration for CORTAX (short for CORporate TAXation), which is a computable general equilibrium (CGE) model covering all EU member states, the US, Japan and a tax haven. The CORTAX model was originally built by the Centraal Planbureau (CPB) in the Netherlands based on...
Persistent link: https://www.econbiz.de/10011982016
In the European context where fiscal consolidation is required in many countries, tax non-compliance behaviour becomes a very relevant issue for governments and policy makers. In this paper, we aim at contributing to the assessment of tax non-compliance, by estimating individual measures of tax...
Persistent link: https://www.econbiz.de/10011982113
Much of the literature on flat tax reforms has highlighted the benefits of introducing flat personal income tax systems in transition economies. The advocated benefits of flat tax systems range from their simplicity, higher compliance and lower distortionary effects on growth and employment....
Persistent link: https://www.econbiz.de/10011982132