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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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A wind of change? Reforms of Tax Systems since the launch of Europe 2020
Garnier, Gaëlle; György, Endre; Heineken, Kees; … - General Directorate Taxation and Custom Union, European … - 2014
This paper reviews the tax reforms implemented by EU Member States since the adoption of the first country-specific recommendations in the framework of the Europe 2020 strategy. Even though there is a need for more action, as evidenced by the number of tax recommendations, overall many Member...
Persistent link: https://www.econbiz.de/10011106604
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Withholding tax rates on dividends : symmetries vs. asymmetries in double tax treaties
Petkova, Kunka - 2020 - This version, 14 February 2020
separate rates for participation and portfolio dividends. In a theoretical model, I demonstrate why home countries may have an …, I find confirming evidence that a reason for having asymmetric withholding tax rates on dividends is an existing spatial … that the spread itself (i.e., the difference between the portfolio and participation dividends negotiated in the tax treaty …
Persistent link: https://www.econbiz.de/10012216199
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Die Besteuerung multinationaler Unternehmen
Haufler, Andreas - 2006
the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …
Persistent link: https://www.econbiz.de/10010427464
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Die Besteuerung multinationaler Unternehmen
Haufler, Andreas - 2006 - Überarbeitete Fassung, Juni 2006
the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …
Persistent link: https://www.econbiz.de/10003368133
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Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
Chisari, Omar; Estache, Antonio; Nicodème, Gaëtan - European Centre for Advanced Research in Economics and … - 2013
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the...
Persistent link: https://www.econbiz.de/10011031495
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Die Besteuerung multinationaler Unternehmen
Haufler, Andreas - Volkswirtschaftliche Fakultät, … - 2006
the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …
Persistent link: https://www.econbiz.de/10005121205
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Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
Chisari, Omar; Estache, Antonio; Nicodème, Gaëtan - C.E.P.R. Discussion Papers - 2013
This paper assesses the effects of applying VAT or a sales tax on (intermediate or final) sales of the financial sector. It uses a CGE Model calibrated for a small open economy. It highlights the differentiated sectoral and redistributional effects of these taxes and shows the importance of the...
Persistent link: https://www.econbiz.de/10011084284
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Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision.
Haufler, A.; Schjelderup, G. - Norges Handelshøyskole (NHH) - 1999
This paper analyzes the implications for the national provision of public inputs when profit sharing in multinational enterprises is a relevant constraint for tax policy. The analysis finds that under an investment-neutral corporation tax public inputs will be unambiguously underprovided in the...
Persistent link: https://www.econbiz.de/10005783282
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Will Corporate Tax Consolidation improve Efficiency in the EU ?
van der Horst, Albert; Bettendorf, Leon; … - 2007
The European Commission favours the introduction of a consolidated corporate tax base to overcome the distortions arising from the existing system of separate accounting. The blueprints for consolidation are simulated with the applied general equilibrium model CORTAX. We show that the benefits...
Persistent link: https://www.econbiz.de/10010325455