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Recent reforms of tax systems in the EU : good and bad news

Garnier, Gaelle (contributor) - European Commission / Directorate General for Taxation …; …

Persistent link: https://www.econbiz.de/10010343058

A wind of change? : reforms of tax systems since the launch of Europe 2020

Garnier, Gaelle - 2014

Persistent link: https://www.econbiz.de/10010478772

Tax uncertainty : economic evidence and policy research

Zangari, Ernesto - 2017

Persistent link: https://www.econbiz.de/10011731189

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Rаоnić, Ivаn; Vаsić, Zоrаn; Pejović, Igor - In: Journal of Central Banking Theory and Practice 5 (2016) 2, pp. 119-131

The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater...

Persistent link: https://www.econbiz.de/10012217831

Welfare Improving Tax Evasion

Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - 2020

We study optimal income taxation in a framework where one's willingness to report his income truthfully is positively correlated with his type. We show that allowing low-productivity types to cheat leads to Pareto-superior outcomes as compared to deterring them, even if audits can be performed...

Persistent link: https://www.econbiz.de/10012270161

Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012314915

What will the OECD BEPS indicators indicate?

Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021

As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...

Persistent link: https://www.econbiz.de/10012422191

Closing pandora's box: How to improve the common reporting standard

Khadjavi, Menusch; Vertelman, Marjolein - 2022

The 2021 pandora papers show that many wealthy individuals and even politicians use shell companies to hide their fortunes. In order to fight international personal tax evasion, the Common Reporting Standard (CRS) was implemented and it helped governments to collect USD 85 billion already. USD...

Persistent link: https://www.econbiz.de/10013207029

Tax strategy disclosure: A greenwashing mandate

Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022

to the general public and to decrease tax avoidance. We find that treated firms - those that are required to publish a … absence of the mandate. We document no significant effect on tax avoidance. Our findings indicate that a qualitative tax … unsubstantiated disclosures in the annual reports without affecting their tax avoidance practices. …

Persistent link: https://www.econbiz.de/10013266716

Tax Strategy Disclosure: A Greenwashing Mandate

Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022

Persistent link: https://www.econbiz.de/10013266717