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-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing …
Persistent link: https://www.econbiz.de/10010553475
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 …
Persistent link: https://www.econbiz.de/10010553477
The European Commission services published a staff working document assessing the Financial Transactions Tax (FTT) and the Financial Activities Tax (FAT).
Persistent link: https://www.econbiz.de/10008739184
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. …
Persistent link: https://www.econbiz.de/10010607688
For more than 25 years, the Social Security Trust Fund has been projected to run out of money in 2033 (give or take a few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today (February 2024), projections are made by the Social...
Persistent link: https://www.econbiz.de/10014480253
This paper is concerned with the problem of combining a non-linear income tax with an indirect externality correcting tax. The analysis is performed in a model economy with two types of individuals and two types of consumption goods. The government wants to redistribute from the more able...
Persistent link: https://www.econbiz.de/10005779746
The European Commission services published a staff working document assessing the main sources of innovative financing under discussion. The analysis shows that for some of the instruments a "double dividend" of both raising revenues and improving market efficiency and stability could be reaped,...
Persistent link: https://www.econbiz.de/10008492042
This study presents new, nearly EU wide estimates of the level of subsidies to company cars. In addition, it also provides some preliminary rough illustrations of the possible effects of such subsidies on economic welfare and environment and discusses the policy implications.
Persistent link: https://www.econbiz.de/10008498045
The European Commission services published a staff working document assessing the main sources of innovative financing under discussion. The analysis shows that for some of the instruments a "double dividend" of both raising revenues and improving market efficiency and stability could be reaped,...
Persistent link: https://www.econbiz.de/10008522647
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