juncture. The first analytical chapter of the report addresses the multi-faceted concept of the quality of taxation … taxes so as to reduce distortions to the minimum possible and, where appropriate, correct market failures. Well-designed tax …

-tax elasticity of various tax bases that could fall under the taxation of the financial sector. The study will be focused on bringing …

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 …

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. …

accrual taxation of real gains and highlights the distortions involved in the current tax treatment of capital gains. The …This paper reviews the issues raised by inflation and the taxation of business and investment income under an income … tax. Some evidence on the tax-induced distortions caused by inflation are presented. This includes estimates of the …

The theorem of the zero taxation of capital income is reexamined and is shown to hinge critically on the assupmtions of …

taxation field, focusing mainly on issues at the intersection of two research areas, customized to the supply chain. The study …