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Reducing tax compliance costs through corporate tax base harmonisation in the European Union
Barrios Cobos, Salvador; D'Andria, Diego; Gesualdo, Maria - 2019
The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is … corporate tax compliance costs in order to assess the impact of the CCCTB, using a general equilibrium modelling approach. Our … results suggest that the reduction in tax compliance costs implied by the CCCTB would be associated with greater economic …
Persistent link: https://www.econbiz.de/10011994646
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A review and evaluation of methodologies to calculate tax compliance costs
General Directorate Taxation and Custom Union, European …; … - 2014
This study reviews, assesses and compares twelve methodologies which can be used for measuring compliance costs of taxation. These methodologies are: the Standard Cost Model (SCM), Paying Taxes, the Taxpayer/Business Burden Model, the Total Cost of Regulation to Business (TCR), the Scanning...
Persistent link: https://www.econbiz.de/10010747046
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Corporate tax consolidation and enhanced coorporation in the European Union
Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud A. de - Saïd Business School, Oxford University - 2010
This article assesses the economic implications of the introduction of consolidation with formula apportionment in the European Union under alternative enhanced cooperation agreements. We fi?nd that the consolidation is likely to yield a small aggregate welfare gain in Europe, but that not all...
Persistent link: https://www.econbiz.de/10008464804
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Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium.
Valenduc, Christian - General Directorate Taxation and Custom Union, European … - 2004
Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital. This paper briefly reviews their properties, before turning to an evaluation of the effects of the...
Persistent link: https://www.econbiz.de/10004975654
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The Impact of Value Added Tax on Financial Services and Insurances - the Law of Unintended Consequences?
Kerrigan, Arthur - In: Frontiers in Finance and Economics 4 (2007) 2, pp. 34-46
Persistent link: https://www.econbiz.de/10004998257
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Sekt oder Selters? Ökonomische Folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags
Strohner, Ludwig; Berger, Johannes; Thomas, Tobias - 2018
Während der Sachverständigenrat die vollständige Abschaffung des Solidaritätszuschlags nach dem Auslaufen des Solidarpakts II empfiehlt, sieht der Koalitionsvertrag der Bundesregierung lediglich vor, die Einkommensteuer teilweise vom Zuschlag zu befreien. Die Simulationen beider...
Persistent link: https://www.econbiz.de/10011892674
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Sekt oder Selters? Ökonomische folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags
Strohner, Ludwig; Berger, Johannes; Thomas, Tobias - 2018
Während der Sachverständigenrat die vollständige Abschaffung des Solidaritätszuschlags nach dem Auslaufen des Solidarpakts II empfiehlt, sieht der Koalitionsvertrag der Bun-desregierung lediglich vor, die Einkommensteuer teilweise vom Zuschlag zu befreien. Die Simulationen beider...
Persistent link: https://www.econbiz.de/10012317238
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Import tariffs and informal labour market : a Computable General Equilibrium (CGE) analysis for Turkey
Akbulut, Hale; Eğen, Hüseyin Taylan - In: Review of Economic Analysis : REA 13 (2021) 2, pp. 213-234
From the 1980s to onwards trade liberalization policies have been widely used in many countries. This process has significant impacts on many economic aspects one of which is on the labour market. However, the direction of the relationship between trade reforms and the labour market is...
Persistent link: https://www.econbiz.de/10012599510
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Import tariffs and informal labour market : a Computable General Equilibrium (CGE) analysis for Turkey
Akbulut, Hale; Eğen, Hüseyin Taylan - In: Review of Economic Analysis : REA 12 (2020) 2, pp. 1-20
From the 1980s to onwards trade liberalization policies have been widely used in many countries. This process has significant impacts on many economic aspects one of which is on the labour market. However, the direction of the relationship between trade reforms and the labour market is...
Persistent link: https://www.econbiz.de/10012269321
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The VATTAGE Regional Model VERM - A Dynamic, Regional, Applied General Equilibrium Model of the Finn
Honkatukia, Juha - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2013
Applied general equilibrium models have become a standard tool for the analysis of structural policies in many countries and international research organisations. Their use has been prompted by both developments in economics, but also on the growing need for quantitative policy analysis. The...
Persistent link: https://www.econbiz.de/10011019957