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15 entries found on 1 pages. starting on record 1 ending on 15

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Title: Environmental taxes
Title (other): recent developments in tools for integration
Abstract
The use of environmental taxes in Europe is widening and more tax bases are being used. The EEA reports on developments in the use and impact of environmental taxes and on progress made with ecological tax reform.[Author vide copyright]
Series Title: Europäische Umweltagentur - Environmental issues series ; 18
Author (Corp. Body): Europäische Umweltagentur | European Environment Agency
Year: 2000
ISBN / ISSN / Kat.Nr: 92-9167-261-0
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EUtaxation policyenvironmental economyenvironmental policy
Subject: European Communities. European UnionTaxation. Fiscal policyProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Umweltagentur (http://www.eea.eu.int/)
Title: Récents développements dans l'utilisation des écotaxes au sein de l'Union européenne
Abstract
The use of environmental taxes in Europe is widening and more tax bases are being used. The EEA reports on developments in the use and impact of environmental taxes and on progress made with ecological tax reform.[Author vide copyright]
Series Title: Europäische Umweltagentur - Série sur les problèmes environnementaux ; 18
Author (Corp. Body): Europäische Umweltagentur | European Environment Agency
Year: 2000
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EUtaxation policyenvironmental economyenvironmental policy
Subject: European Communities. European UnionTaxation. Fiscal policyProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Umweltagentur (http://www.eea.eu.int/)
Title: Recent developments in the use of environmental taxes in the European Union
Abstract
This is the summary of a draft report of which publication is expected later this year. [Author vide copyright]
Author (Corp. Body): Europäische Umweltagentur | European Environment Agency
Year: 2000
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EUtaxation policyenvironmental policy
Subject: European Communities. European UnionTaxation. Fiscal policyProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Umweltagentur (http://www.eea.eu.int/)
Title: Besteuerung in Europa: Jüngste Entwicklungen
Title (other): Taxation in Europe: Recent developments | Fiscalité en Europe: Développements récents
Abstract
This Study updates three earlier papers in the Economic Affairs Series: Tax Competition in the European Union (ECON 105, October 1998); Tax Co-ordination in the European Union (ECON 125, January 2001); and Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not repeat material already covered in the previous publications, but analyses recent developments in a number of taxation fields: corporate taxation, the taxation of energy, the continuing negotiations on the 'Monti Package', the taxation of motor vehicles, possible new proposals on the taxation of wine and the wider international context, including the work of OECD to tackled 'tax havens' and EU/US disputes over taxation. In addition, a new section provides a detailed survey of how the main taxes are levied in the thirteen candidate countries, and examines the possible effects of enlargement on taxation in the European Union itself. [European Parliament]
Author: Martínez-Serrano, Alicia | Patterson, Ben
Series Title:European Parliament - Working Papers ; ECON 131
Publisher: Europäische Union / Europäisches Parlament | European Union / European Parliament
Year: 2003
ISBN / ISSN / Kat.Nr: 92-823-1699-8 | PE 322.250
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: taxation policy
Subject: Public finance. Taxation
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäisches Parlament (http://www.europarl.europa.eu/)
Title: A background to European economic policy 2003
Abstract
This study provides a background for the preparation of the Broad Economic Policy Guidelines (BEPG) 2003 and assists the EP in putting forward recommendations in supply-side issues covered in the BEPGs. The report looks at investment, progress in opening markets, integration of financial services, the labour market and taxation, as well as the macroeconomic policy mix. The conclusions are that the Member States should take more seriously the spirit of reform recommendations and the call for policy co-ordination. Social partners should have a stronger role in the various co-ordination processes. Some novel measures could also be introduced in the BEPGs. [European Parliament]
Author: Begg, Iain | Le Cacheux, Jacques | Fantacone, Stefano
Series Title:European Parliament - Working Papers ; ECON 133
Publisher: Europäische Union / Europäisches Parlament | European Union / European Parliament
Year: 2003
ISBN / ISSN / Kat.Nr: 92-823-1757-9 | PE 329.720
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: labor marketdomestic marketfinancial marketinvestment policytaxation policyeconomic policy
Subject: Economic and growth policies
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäisches Parlament (http://www.europarl.europa.eu/)
Title: EU Extension to the East and Exporting Jobs
Title (other): Tax harmonization may hurt more and benefit less
Abstract
This paper deals with the discussion in Germany about job exports to the low-cost Eastern European members of the EU. It states that the critics of EU enlargement in Germany have overlooked that Eastern and Western Europe strongly differ in their capital formation and productivity levels. The result is a slight re-orientation of German capital exports towards the new member states. The paper argues that this should be accepted, not prevented by means of tax harmonisation, which would reduce growth rates in the new member states. This, in turn, would simply increase the cost of EU enlargement to the West in the form of higher transfers. The paper concludes that tax harmonisation in the Union could hardly cure Germany's problems of sluggish growth and a high unemployment rate. Instead of calling for a reversal of growth-friendly policies in the East, it would be better to examine where Germany's net contribution to the EU budget could be reduced. The greatest potential to cut spending lies in the area of the Common Agricultural Policy. [Urheber s. Copyright]
Author: Hishow, Ognian N.
Series Title: SWP Comments ; 8
Publisher: Stiftung Wissenschaft und Politik | German Institute for International and Security Affairs
Year: 2004
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU expansionfreedom of movementmigrationEastern Europetaxation policy
Subject: History of the European Communities. European ideaEuropean Community budget and financial managementEconomic development. Economic growth
Countries Scheme: Eastern Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Stiftung Wissenschaft und Politik (http://www.swp-berlin.org/)
Title: Commission staff working document accompanying the Green paper on market-based instruments for environment and energy
related policy purposes
Series Title: European Commission - SEC ; 2007,388
Author (Corp. Body): Europäische Kommission
Publisher: Europäische Kommission
Year: 2007
ISBN / ISSN / Kat.Nr: SEC(2007)388
Language: en
Ressource: Regierungen, Ministerien und öffentliche Verwaltung | Einzelne Arbeitspapiere, Preprints
Keyword: European Union Energy PolicyEU environmental policyEnvironmental planningEUtaxation policyenvironmental policy
Subject: Energy policy. Power generationTaxation. Fiscal policyProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu./)
Title: Green paper on market-based instruments for environment and related policy purposes
Series Title: European Commission - COM ; 2007,140
Author (Corp. Body): Europäische Kommission
Publisher: Europäische Kommission
Year: 2007
ISBN / ISSN / Kat.Nr: COM(2007)140
Language: en
Ressource: Regierungen, Ministerien und öffentliche Verwaltung | Einzelne Berichte, Studien
Keyword: European Union Energy PolicyEU environmental policyEnvironmental planningEUtaxation policyenvironmental policy
Subject: Energy policy. Power generationTaxation. Fiscal policyProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu./)
Title: Using the market for cost-effective environmental policy
Title (other): Market-based instruments in Europe
Abstract
This report presents an assessment of the main and most recent developments in the use of market-based instruments in European environmental policy. The report covers a range of instruments which are used as tools to achieve environmental objectives. These instruments include: environmental taxes, charges and deposit-refund systems, environmental tax reform, emissions trading schemes, subsidies, and liability and compensation requirements. The report finds a steadily growing application of market-based instruments across Europe. It also identifies the need for cost-effective policy measures in order to make authorities more aware of the advantages of implementing MBIs. The report "Market based instruments for environmental policy in Europe" is a longer version of this report.[Author vide copyright]
Series Title: Europäische Umweltagentur - EEA report ; 2006,1
Contributer: Europäische Umweltagentur
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2006
ISBN / ISSN / Kat.Nr: 92-9167-810-4 | 1725-9177 | TH-AL-06-001-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU environmental policyEnvironmental planningEUtaxation policyenvironmental managementenvironmental policy
Subject: European Communities. European UnionEnvironmentProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Umweltagentur (http://www.eea.eu.int/)
Title: Market-based instruments for environmental policy in Europe
Abstract
This report presents an assessment of the main and most recent developments in the use of market-based instruments in European environmental policy. The report covers a range of instruments which are used as tools to achieve environmental objectives. These instruments include: environmental taxes, charges and deposit-refund systems, environmental tax reform, emissions trading schemes, subsidies, and liability and compensation requirements. The report finds a steadily growing application of market-based instruments across Europe. It also identifies the need for cost-effective policy measures in order to make authorities more aware of the advantages of implementing MBIs.[Author vide copyright]
Series Title: Europäische Umweltagentur - EEA technical report ; 2005,8
Contributer: Europäische Umweltagentur
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2006
ISBN / ISSN / Kat.Nr: 92-9167-782-5 | 1725-2237 | TH-AK-05-003-EN-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU environmental policyEnvironmental planningEUtaxation policyenvironmental managementenvironmental policy
Subject: European Communities. European UnionEnvironmentProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Umweltagentur (http://www.eea.eu.int/)
Title: Commission staff working document analysing the replies to the Green Paper on market-based instruments for environment
and related policy purposes [+ Annex]
Series Title: European Commission - SEC ; 2009,53
Author (Corp. Body): Europäische Kommission
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2009
ISBN / ISSN / Kat.Nr: SEC(2009)53
Language: en
Ressource: Regierungen, Ministerien und öffentliche Verwaltung | Einzelne Berichte, Studien
Keyword: European Union Energy PolicyEU environmental policyEnvironmental planningEUtaxation policyenvironmental policy
Subject: Energy policy. Power generationTaxation. Fiscal policyProtection of the environment
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu./)
Title: Italy´s employment gap: the role of taxation
Abstract
Italy continues to record low employment rates, in particular among youth, older people and women. With an overall unemployment rate that has been reduced to below the EU average over the past decade, the employment gap vis-à-vis most other EU countries reflects low participation. After a brief review of how taxation can affect the labour market, the analysis in this Country Focus provides a dynamic picture of taxation in Italy, with a special focus on taxation of labour and its interaction with social transfers. The potentially distortive effects of the Italian tax-benefit system on labour market outcomes are discussed in the light of the available evidence. It is concluded that, while in the medium-term the overall tax burden in Italy is set to remain relatively heavy, given the need to reduce the very high government debt ratio, there may be scope for revenue-neutral and efficiency-enhancing tax reforms that help boost employment. In any case, some difficult policy choices are needed if raising labour market participation and employment, particularly of women, is to become a policy priority in Italy.
Author: Bardone, Laura
Series Title: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen - Ecfin country focus ; 2010,1
Contributer: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen
Year: 2010
ISBN / ISSN / Kat.Nr: 13 978-92-79-14943-6 | KC-XA-10-001-E-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Employment policyTax Policyemployment policytaxation policy
Subject: Economic policy and planning
Countries Scheme: Italy
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://ec.europa.eu/)
Title: Business cycles, quality of economic policy and government revenues in Poland
Abstract
The volatility of general government tax revenues has increased in Poland in recent years. The correlation between GDP growth and revenue growth appears to be lower in Poland than in many other EU Member States, which suggests that the instability of its revenues has a different. This Country Focus argues that discretionary policy measures may be one such cause. This is supported by firm-level survey data on the quality of economic policy – tax policy in particular. It appears that economic policy in Poland has been less predictable, consistent and transparent than in other new Member States, and that this gap in the quality of policy is increasing.
Author: Rutkowski, Aleksander
Series Title: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen - Ecfin country focus ; 2008,2
Contributer: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen
Year: 2008
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Economic policyEconomic Growthtaxation policyeconomic policy
Subject: Economic policy and planning
Countries Scheme: Poland
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://ec.europa.eu/)
Title: Tax shortfalls in Greece
Abstract
Expressed in terms of GDP, tax revenues have been steadily decreasing in Greece since 2000. This is happening in a context of demand-driven growth, positive cyclical conditions and revenue-enhancing discretionary policies. It would therefore appear that factors other than growth strength and composition, such as those associated with inefficiencies in tax administration, are hampering tax collection. Although recent efforts to improve tax administration appear to have lessened the impact of these inefficiencies in recent years, they are still significant. This has implications when assessing the medium-term revenue and overall budgetary targets, as presented in the latest update of the stability programme. The main conclusion of this Country Focus is that medium-term budgetary targets would need to be underpinned with further revenue-enhancing measures, including effective reforms of the tax administration and enforcement, as recommended by the ECOFIN Council of 4 March 2008
Author: Servera, Mateo Capó | Moschovis, Georgios
Series Title: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen - Ecfin country focus ; 2008,5
Contributer: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen
Year: 2008
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Financial administrationTax Policyfiscal authoritiestaxation policy
Subject: Public finance. Taxation
Countries Scheme: Greece
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://ec.europa.eu/)
Title: Secondary earners and fiscal policies in Europe
Abstract
Women’s labour market participation is known to be responsive to fiscal (dis)incen-tives. The effects of different fiscal policies can be seen in increased hours worked, income earned or labour force participation rates for women. For potential entrants the effects can be seen in increased numbers starting work. This report examines work incentives and disincentives for secondary earners created by tax-benefit systems. Its aim is to identify potential work disincentives created by fiscal systems for secondary earners in couples. [Author vide copyright]
Table of Contents
Executive Summary
1. Introduction
2. Literature review
3. A brief overview of tax-benefit systems in the European countries
4. Profile of secondary earners in today’s Europe
4.1. Household structure and couple types
4.2. Characteristics of secondary earners
5. Work incentives for secondary earners
5.1. The estimates of Marginal Effective Tax Rates based on EUROMOD
5.2. Comparing the estimates of Marginal Effective Tax Rates from EUROMOD and the OECD tax-benefit model
5.3 The estimates of Participation Tax Rates based on OECD tax-benefit model
6. Discussion: fiscal disincentives and employment patterns
6.1 Marginal Effective Tax Rates and work intensity
6.2 Participation Tax Rates and levels of employment
7. Concluding summary
Bibliography
Appendices
Table of figures
List of tables
Author: Rastrigina, Olga | Verashchagina, Alina ; 185651208 | Bettio, Francesca ; 135670977
Contributer: Europäische Kommission / Generaldirektion Justiz und Verbraucher | Fondazione Giacomo Brodolini | Istituto per la Ricerca Sociale | enege
Publisher: Amt für Veröffentlichungen
Year: 2015
ISBN / ISSN / Kat.Nr: 978-92-79-47457-6 | DS-02-15-322-EN-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: taxationincomeEUfiscal policytaxation policy
Subject: European Community law in generalTaxation. Fiscal policyWages. Severance pay
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://ec.europa.eu/)
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