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243 entries found on 13 pages. starting on record 1 ending on 20

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Title: Public sector efficiency
Title (other): an international comparison
Abstract
We compute public sector performance (PSP) and efficiency (PSE) indicators, comprising a composite and seven sub-indicators, for 23 industrialised countries. The first four sub-indicators are 'opportunity' indicators that take into account administrative, education and health outcomes and the quality of public infrastructure and that support the rule of law and a level playing-field in a market economy. Three other indicators reflect the standard 'Musgravian' tasks for government: allocation, distribution, and stabilisation. The input and output efficiency of public sectors across countries is then measured via a non-parametric production frontier technique. [António Afonso, Ludger Schuknecht and Vito Tanzi]
Author: Afonso, António | Schuknecht, Ludger | Tanzi, Vito
Series Title: Working paper series / European Central Bank ; 242
Publisher: European Central Bank
Year: 2003
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesOECD countriesComparisonPublic Expenditure
Subject: Public finance. Taxation
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Zentralbank (http://www.ecb.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: Budgetary forecasts in Europe - the track record of stability and convergence programmes
Abstract
We analyse the performance of budgetary and growth forecasts of all stability and convergence programmes submitted by EU member states over the last decade. Differences emerge for the bias in budgetary projections across countries. As a second step we explore whether economic, political and institutional factors can explain this pattern. Our analysis indicates that the cyclical position and the form of fiscal governance are major determinants of forecast biases. Projected changes in the budgetary position are mainly affected by the cycle, the need of convergence before EMU and by electoral cycles. [Rolf Strauch, Mark Hallerberg and Jürgen von Hagen]
Author: Strauch, Rolf | Hallerberg, Mark | Hagen, Jürgen von
Series Title: Working paper series / European Central Bank ; 307
Publisher: European Central Bank
Year: 2004
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesEuropean stability pactForecastPublic BudgetingPublic Budget
Subject: European Communities and European Union in generalPublic finance. Taxation
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Zentralbank (http://www.ecb.int)
Title: ESA95 manual on government deficit and debt : Capital injections (Part II, chapter 3)
Abstract
This document is a new version of a part of the ESA95 Manual on government deficit and debt of which a third edition is planned for 2004. It deals with capital injections into public corporations undertaken by government units. It develops the rules that has been released by Eurostat on 21rst of August 2003 (see news release on the same date) and that have specified in which conditions a capital injection is considered in national accounts as a non-financial transaction, with an impact on government deficit, or as a financial transaction with no impact on government deficit. As usual, this document is the result of a close cooperation between European experts and has been endorsed by the CMFB. Considering the high importance of the issue, Eurostat has preferred to make available it to a large public before the complete new edition of the Manual.[Eurostat]
Author (Corp. Body): Europäische Kommission / Statistisches Amt | European Commission / Statistical Office (Eurostat)
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen | European Communities / Office for Official Publications
Year: 2003
ISBN / ISSN / Kat.Nr: 92-894-5420-2
Language: en
Ressource: Normen und Standards
Keyword: deficitgovernmental indebtednessstatisticsstatistical method
Subject: Economic conditionsPublic finance. TaxationData collection
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: Manual on sources and methods for the compilation of ESA95 financial accounts: First edition
Abstract
Das 'Manual on sources and methods for the compilation of ESA95 financial accounts' (Handbuch der Quellen und Methoden zur Erstellung von Finanzkonten nach dem ESVG 95), in dem die durchgeführten Arbeiten zur Methodik dargestellt werden, enthält eine umfassende Beschreibung der neuen nationalen Quellen und Methoden. Von Anfang an galt der Beschluss, dass in das Projekt nicht nur die EU-Mitgliedstaaten, sondern auch Norwegen und Beitrittsländer einbezogen werden sollten.
Author (Corp. Body): Europäische Kommission / Statistisches Amt | European Commission / Statistical Office (Eurostat)
Publisher: Amt für Amtliche Veröffentlichungen
Year: unknown
Language: en
Ressource: Normen und Standards
Subject: Public finance. TaxationData collection
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: ESA95 manual on government deficit and debt
Abstract
ESA 95 is the conceptual reference framework, which is legally binding the EU. The aim of the manual is to aid its application for calculation the government deficit and debt. It provides the appropriate answers to most of the statistical and accounting problems posed in the EU in the last years. Result of a collective work of reflection, conceptual and textual elaboration made by a group of experts, coordinated by Eurostat, representing EU Member States, the Commission and the European Central Bank. It was discussed and improved by the working parties on national and financial accounts.[Eurostat]
Author (Corp. Body): Europäische Kommission / Statistisches Amt | European Commission / Statistical Office (Eurostat)
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen | European Communities / Office for Official Publications
Year: 2002
ISBN / ISSN / Kat.Nr: 92-894-3231-4
Language: en
Ressource: Normen und Standards
Keyword: deficitgovernmental indebtednessstatisticsstatistical method
Subject: Economic conditionsPublic finance. TaxationData collection
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: Handbuch zum ESVG 1995: Defizit und Schuldenstand des Staates
Title (other): ESA95 manual on government deficit and debt | Manuel SEC95 pour le déficit public et la dette publique
Abstract
Das ESVG 95 ist der in der EU rechtsverbindliche konzeptionelle Bezugsrahmen. Das Handbuch soll die Anwender bei der Berechnung des Defizits und des Schuldenstands des Staates unterstützen. Es enthält die notwendigen Antworten auf die meisten statistischen und Buchungsfragen, die in diesem Zusammenhang in der EU in den vergangenen Jahren gestellt wurden. Das Handbuch ist das Ergebnis gemeinsamer Überlegungen sowie gemeinsamer konzeptioneller und redaktioneller Arbeiten einer Gruppe von Fachleuten, die von Eurostat koordiniert wurde und in der die EU-Mitgliedstaaten, die Kommission und die Europäische Zentralbank vertreten sind. Der Inhalt des Handbuchs wurde von den Arbeitsgruppen Volkswirtschaftliche Gesamtrechnungen und Finanzierungsrechnung erörtert und gebilligt.[Eurostat]
Author (Corp. Body): Europäische Kommission / Statistisches Amt | European Commission / Statistical Office (Eurostat)
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen | European Communities / Office for Official Publications
Year: 2002
ISBN / ISSN / Kat.Nr: 92-894-3230-6
Language: en | de | fr
Ressource: Normen und Standards
Subject: Public finance. Taxation
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: Environmental taxes ? A statistical guide
Abstract
This guide provides a framework and practical recommendations for establishing environmental tax statistics. It offers harmonised terminology, concepts, classifications and a set of tables for implementation. The guide also offers help to compilers on data sources and methods and on the interpretation of the derived indicators. [Eurostat]
Author (Corp. Body): Europäische Kommission / Statistisches Amt | European Commission / Statistical Office (Eurostat)
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen | European Communities / Office for Official Publications
Year: 2001
ISBN / ISSN / Kat.Nr: 92-894-1358-1
Language: en
Ressource: Normen und Standards
Subject: Public finance. TaxationEnvironment
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: Structures of the taxation systems in the European Union
Title (other): data 1995 - 2002
Abstract
The publication 'Structures of the taxation systems in the European Union' presents time series of tax revenue data from national accounts for the twenty-five Member States and Norway. It provides a breakdown of taxes according to different classifications: by types of taxes (direct taxes, indirect taxes, social contributions), by levels of government, and by economic functions (consumption, labour, capital). It also compiles data for the sub-group of environmental taxes. [Author vide copyright]
Table of Contents
PREFACE
EXECUTIVE SUMMARY
TABLE OF CONTENTS
LIST OF BOXES
LIST OF TABLES
LIST OF TABLES IN ANNEXES
LIST OF GRAPHS
GLOSSARY
INTRODUCTION
PART I OVERVIEW OF TAXATION IN THE EU
1. CALCULATING TAX INDICATORS IN NATIONAL ACCOUNTS
1.1. NATIONAL ACCOUNTS FRAMEWORK
1.2. CLASSIFICATION OF TAXES
1.3. REFINED TREATMENT OF SOCIAL CONTRIBUTIONS
1.4. SENSITIVITY ANALYSIS: THE ROLE OF IMPUTED SOCIAL CONTRIBUTIONS
2. TAX STRUCTURES AND RECENT DEVELOPMENTS IN THE ENLARGED UNION
2.1. TOTAL TAX BURDEN
2.2. TAX STRUCTURES
2.2.1. By type of taxes
2.2.2. By levels of government
PART II TAXATION ACCORDING TO ECONOMIC FUNCTIONS
1. METHODOLOGY FOR IMPLICIT RATES
1.1. CLASSIFICATION OF TAXES ACCORDING TO ECONOMIC FUNCTIONS
1.1.1. Taxes on consumption
1.1.2. Taxes on labour
1.1.3. Taxes on capital
1.2. SPLIT OF PERSONAL INCOME TAX
1.3. IMPLICIT TAX RATES
1.3.1. Implicit tax rate on consumption
1.3.2. Implicit tax rate on labour
1.3.3. Implicit tax rates on capital
2. DISTRIBUTION OF THE TAX BURDEN ACCORDING TO ECONOMIC FUNCTION
3. TRENDS IN THE IMPLICIT TAX RATE ON LABOUR
3.1. STABILISING/DECLINING TAX BURDEN ON LABOUR IN RECENT YEARS
3.2. A NOTE ON THE PROPERTIES OF THE IMPLICIT TAX RATE ON LABOUR
3.3. IMPACT OF THE NEW DEFINITION OF TOTAL TAXES ON THE ITR ON LABOUR
3.4. SENSITIVITY ANALYSIS: THE ROLE OF IMPUTED SOCIAL CONTRIBUTION ON ITR ON LABOUR
3.5. A COMPARISON WITH TAX WEDGES COMPUTED FOR EXAMPLE HOUSEHOLD TYPES
4. TRENDS IN ENVIRONMENTAL TAXES
4.1. INCREASING IMPORTANCE OF ENVIRONMENTAL TAX REVENUES
4.2. CLASSIFICATION AND FEATURES OF ENVIRONMENTAL TAXES
4.3. AN EFFECTIVE TAX BURDEN INDICATOR FOR ENERGY USE
4.4. IS THE IMPACT OF GREEN TAX REFORMS VISIBLE?
5. TRENDS IN THE IMPLICIT TAX RATE ON CAPITAL
5.1. INCREASING TAX BURDEN ON CAPITAL UNTIL 2000
5.2. IMPLICIT TAX RATES ON CAPITAL
5.3. DRIVING FORCES BEHIND CHANGES OF THE ITR ON CAPITAL INCOME
Series Title: Eurostat - Theme 2, Economy and finance, detailed tables
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union | Europäische Kommission / Statistisches Amt
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: 92-894-7733-4 | KS-DU-04-001-EN-N
Language: en
Ressource: Statistiken
Keyword: EU tax lawTax system
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: Europäische Kommission (http://europa.eu.int/)
Title: Economic Survey of the Czech Republic, 2004
Abstract
Following accession to the European Union the big issue for the Czech Republic is to strengthen growth prospects. Growth potential at present is somewhat above 3%, implying a moderate pace of catch-up to living standards in the EU and elsewhere. There is room for greater ambition in growth performance, and it is welcome to see this reflected in the programme of the new Czech government. This Survey underscores four main challenges. Fiscal consolidation is the dominant challenge for macroeconomic policy, and is not only necessary to cope with ageing and to bring down the tax burden but is also needed to fulfil euro-area entry conditions. A welcome programme of fiscal reform has begun, including proposals for a system of multi-year aggregate spending ceilings and significant expenditure cuts. However, to date, mainly revenue-raising measures have been implemented while the full impact of expenditure measures is yet to be realised. The attempt to secure broad political consensus on pension reform is commendable, but it must be underscored that whatever reform is finally implemented, it will have to bring considerable fiscal savings. Health-care reform also has to deliver savings, but concrete proposals have yet to be made. To facilitate assessment of the true fiscal position, extra-budgetary funds need to be more fully integrated in mainstream government budgeting procedures. Also, with the further decentralisation of public services, the need for good budgeting practices and accountability in regional and municipal governments is all the more important. The Central Bank and the Ministry of Finance have formulated a transparent strategy for entering the euro area, that foresees minimising the time spent in ERM II. Annual reports will assess the economic conditions in relation to the Maastricht criteria and a request to enter ERM II will only be made if the probability of a positive first assessment by the EU authorities is high. The choice of a 3% inflation target for the run-up to euro entry is justifiable on me
Series Title: Policy brief / OECD, Organisation for Economic Co-operation and Development, Public Affairs Division; November 2004
Author (Corp. Body): Organisation for Economic Co operation and Development ? OECD
Year: 2004
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU expansionfiscal policymacroeconomicseconomystructural policy
Subject: European Community external relationsEconomic and social developmentEconomic and growth policiesPublic finance. Taxation
Countries Scheme: Czech Republic
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Organisation for Economic Co-operation and Development ? OECD (http://www.oecd.org/home/)
Title: Étude économique de la République tchèque, 2004
Abstract
Following accession to the European Union the big issue for the Czech Republic is to strengthen growth prospects. Growth potential at present is somewhat above 3%, implying a moderate pace of catch-up to living standards in the EU and elsewhere. There is room for greater ambition in growth performance, and it is welcome to see this reflected in the programme of the new Czech government. This Survey underscores four main challenges. Fiscal consolidation is the dominant challenge for macroeconomic policy, and is not only necessary to cope with ageing and to bring down the tax burden but is also needed to fulfil euro-area entry conditions. A welcome programme of fiscal reform has begun, including proposals for a system of multi-year aggregate spending ceilings and significant expenditure cuts. However, to date, mainly revenue-raising measures have been implemented while the full impact of expenditure measures is yet to be realised. The attempt to secure broad political consensus on pension reform is commendable, but it must be underscored that whatever reform is finally implemented, it will have to bring considerable fiscal savings. Health-care reform also has to deliver savings, but concrete proposals have yet to be made. To facilitate assessment of the true fiscal position, extra-budgetary funds need to be more fully integrated in mainstream government budgeting procedures. Also, with the further decentralisation of public services, the need for good budgeting practices and accountability in regional and municipal governments is all the more important. The Central Bank and the Ministry of Finance have formulated a transparent strategy for entering the euro area, that foresees minimising the time spent in ERM II. Annual reports will assess the economic conditions in relation to the Maastricht criteria and a request to enter ERM II will only be made if the probability of a positive first assessment by the EU authorities is high. The choice of a 3% inflation target for the run-up to euro entry is justifiable on me
Author (Corp. Body): Organisation de Coopération et de Développement Économiques OCDE
Year: 2004
Language: fr
Ressource: Einzelne Berichte, Studien
Keyword: EU expansionfiscal policymacroeconomicseconomystructural policy
Subject: European Community external relationsEconomic and social developmentEconomic and growth policiesPublic finance. Taxation
Countries Scheme: Czech Republic
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: OECD (http://www.oecd.org/)
Title: Activities of the European Union (EU) in the tax field in 2003
Title (other): Annex: TABLE OF ACTIVITY IN THE TAX FIELD FROM 1999 TO 2004
Table of Contents
1 Personal and Corporate Taxation
1.1 'Tax Package'
1.2 Proposed improvements to Mergers Directive
1.3 EU company taxation
1.4 Dividend taxation
1.5 Adoption of amendment to EU Parent-Subsidiary Directive
1.6 Proposal to amend Interest and Royalties Directive
1.7 Joint Transfer Pricing Forum
2 Value Added Tax (VAT)
2.1 VAT on Travel Agencies
2.2 Proposal concerning application of VAT to postal services
2.3 Right to deduct and cross-border refund of VAT
2.4 Evaluation report on the experimental application of reduced rates for labourintensive services
2.5 Directive relating to VAT on certain electronic services
2.6 Proposal to rationalise and simplify reduced rates of VAT
2.7 Council adoption of VAT rules for gas and electricity supplies
2.8 Strategy for improving the operation of the EU VAT system
2.9 VAT implementing powers
2.10 Proposal to extend reduced rates on labour-intensive services
2.11 Proposal for change to place of supply of services
2.12 Council decisions concerning individual Member States
3 Excise Duties and other taxes
3.1 Computerisation of the movement and control of goods subject to excise duties
3.2 Energy tax
3.3 Council decisions concerning individual Member States
4 Tax measures designed to take account of the structural, social and economic situation of the outermost regions of the EU
4.1 Excise duties on tobacco products in Corsica
4.2 Dock dues in the French overseas departments
5 Tax avoidance and evasion measures
5.1 Commission proposal to strengthen co-operation to combat fraud in the direct tax area
5.2 Council adopts new rules to strengthen VAT cooperation between tax authorities
5.3 Adoption of report on implementation of "Fiscalis" programme to combat fraud
5.4 Strengthening of co-operation to combat fraud in the field of excise duties
6 Enlargement of the EU
6.1 Enlargement negotiations 6.2 Technical assistance
7 Fiscal State Aid De
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2003
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
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: Europäische Kommission (http://europa.eu.int/)
Title: Activities of the European Union (EU) in 2002 in the tax field
Abstract
A report of the Activities of the European Union in the tax field in 2002. [editors pp-guide]
Table of Contents
1 PERSONAL AND CORPORATE TAXATION
1.1. Tax Package
1.2. EU Company Tax Orientation Debate
1.3. Joint Transfer Pricing Forum
1.4. Report on Pensions
2. VALUE ADDED TAX (VAT)
2.1. Rules for travel agents selling holiday packages
2.2. VAT on Electronic Commerce
2.3. VAT number online verification service
2.4. Cross-border deduction rules & place of supply of services
2.5. Reduced rates for labour-intensive services
2.6. Rules for supplies of gas and electricity
2.7. Council decisions concerning individual Member States:
2.7.1. Germany - liquidation of businesses
2.7.2. Greece - recyclable waste
2.7.3. Germany & France - Rhine bridges
2.7.4. Austria - construction sector
3. EXCISE DUTIES
3.1. Tobacco taxation
3.2. Biofuels
3.3. Commercial diesel
3.4. Energy taxation
3.5. Car taxation
3.6. New computerised excise duty system
3.7. Council decisions concerning individual Member States:
3.7.1. Netherlands - low-sulphur petrol
3.7.2. Denmark - heavy fuel oil/heating oil
3.7.3. France & Italy - biofuels
3.7.4. Luxembourg - low sulphur diesel
3.7.5. UK - biodiesel
3.7.6. Sweden - alkylate-based petrol
4. OUTERMOST REGIONS
4.1. Traditional rum in French overseas departments
4.2. Alcohol produced & consumed in Madeira/the Azores
4.3. Tax on the supply of goods in the Canary Islands
4.4. Dock dues in the French overseas departments
2 5. TAX AVOIDANCE AND EVASIONMEASURES
5.1. Administrative co-operation - direct taxation
5.2. Administrative co-operation - VAT
5.3. 'Fiscalis' programme to combat fraud
5.4. Mutual Assistance in the field of recovery
6. ENLARGEMENT OF THE EU
6.1. Enlargement negotiations
6.2. Technical Assistance
7. FISCAL STATE AID DECISIONS
8. INFRINGEMENT PROCEEDINGS
9. DECISIONS OF THE EUROPEAN COURT OF JUSTICE
10. ACTIVIT
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2003
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax lawTax system
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: Europäische Kommission (http://europa.eu.int/)
Title: Structures of the taxation systems in the European Union, data 1995 - 2001
Table of Contents
PREFACES
EXECUTIVE SUMMARY
TABLE OF CONTENTS
LIST OF BOXES
LIST OF TABLES
LIST OF TABLES IN ANNEXES
LIST OF GRAPHS
INTRODUCTION
PART I OVERVIEW OF TAXATION IN THE EU
1. CALCULATING TAX INDICATORS IN NATIONAL ACCOUNTS
1.1. NATIONAL ACCOUNTS FRAMEWORK
1.1.1. General approach
1.1.2. Switch to ESA95
1.2. CLASSIFICATION OF TAXES
1.2.1. Classification of taxes by type of taxes and level of government
1.2.2. Impact of the switch to ESA95 on tax revenues
2. TAX STRUCTURES AND RECENT DEVELOPMENTS
2.1. TOTAL TAX BURDEN
2.2. TAX STRUCTURES
2.2.1. By type of taxes
2.2.2. By levels of government
PART II TAXATION OF LABOUR, CAPITAL AND CONSUMPTION
1. METHODOLOGY FOR IMPLICIT RATES
1.1. CLASSIFICATION OF TAXES ACCORDING TO ECONOMIC FUNCTIONS
1.1.1. Taxes on consumption
1.1.2. Taxes on labour
1.1.3. Taxes on capital
1.2. SPLIT OF THE PERSONAL INCOME TAX
1.3. IMPLICIT TAX RATES
1.3.1. Implicit tax rate on consumption
1.3.2. Implicit tax rate on labour
1.3.3. Implicit tax rate on capital
2. DISTRIBUTION OF THE TAX BURDEN ACCORDING TO ECONOMIC FUNCTIONS
3. TRENDS IN THE IMPLICIT TAX RATE ON LABOUR
3.1. STABILISING/DECLINING TAX BURDEN ON LABOUR IN RECENT YEARS
3.2. A NOTE ON THE PROPERTIES OF THE IMPLICIT TAX RATE ON LABOUR
3.3. A COMPARISON WITH TAX WEDGES COMPUTED FOR EXAMPLE HOUSEHOLD TYPES
4. TRENDS IN THE IMPLICIT TAX RATE ON CAPITAL
4.1. INCREASING TAX BURDEN ON CAPITAL IN RECENT YEARS
4.2. IMPLICIT TAX RATES ON CAPITAL
4.3. DRIVING FORCES BEHIND CHANGES OF THE ITR ON CAPITAL INCOME
4.3.1. Cyclical factors affecting the development of capital ITR
4.3.2. Specific patterns of the period 1995 to 2000
4.3.3. Structural factors affecting the development of capital ITR
4.4. WILL THE INDICATION OF THE HIGHER TAX BURDEN ON CAPITAL LAST?
PART III DEVELOPMENTS IN THE MEMBER STATES
1. BELGIUM
2. DENMARK
3. GERM
Series Title: Eurostat - Theme 2, Economy and finance, detailed tables
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union | Europäische Kommission / Statistisches Amt
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2003
ISBN / ISSN / Kat.Nr: 92-894-5149-1 | KS-51-03-124-EN-N
Language: en
Ressource: Statistiken
Keyword: EU tax lawTax system
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: Europäische Kommission (http://europa.eu.int/)
Title: Activities of the European Union (EU) in the tax field in 2004
Table of Contents
TABLE OF CONTENTS
1 Personal and Corporate Taxation
1.1 Amendments to Interest and Royalties Directive
1.2 Savings Taxation
1.3 Company taxation
1.4 Mergers Directive
1.5 Harmful tax competition - report of Code of Conduct Group
1.6 Transfer pricing
2 Value Added Tax (VAT)
2.1 VAT Invoicing
2.2 VAT - Implementing measures concerning VAT rules
2.3 Reduced rates on labour-intensive services
2.4 Proposal concerning recast of Sixth VAT Directive
2.5 Proposal for a VAT one-stop shop
2.6 VAT - Proposal for regulation to simplify/clarify interpretation of common rules
2.7 Council decisions concerning individual Member States
3 Excise Duties and other taxes
3.1 Energy taxation
3.2 Proposal to simplify and liberalise the excise duty rules
3.3 Report on alcohol taxation
3.4 Council decisions concerning individual Member States
4 Tax measures designed to take account of the structural, social and economic situation of the outermost regions of the EU
4.1 Dock dues in the French overseas departments
5 Tax avoidance and evasion measures
5.1 Commission report on co-operation against VAT fraud
5.2 Commission Regulation on closer administrative co-operation in the field of VAT
5.3 Directive on closer administrative co-operation to combat fraud in the area of direct taxation and insurance premium taxes
5.4 Regulation for closer administrative co-operation to combat fraud in the field of excise duties
5.5 Mutual Assistance in Recovery of taxes
6 Public consultations
7 Enlargement of the EU
7.1 Adaptation of Community acquis
7.2 Future enlargement negotiations
7.3 The Cyprus Issue
8 Fiscal State Aid Decisions
9 Infringement Proceedings launched by the Commission
10 European Court of Justice Judgements
11 Activities of the European Parliament
12 Activities of the European Economic and Social Committee (ECOSOC)
13 Activities of the Committee of the Regions
14 Tax P
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2005
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
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: Europäische Kommission (http://europa.eu.int/)
Title (Series): Taxation papers
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004 (start year of the series)
ISBN / ISSN / Kat.Nr: 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
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: Europäische Kommission (http://europa.eu/)
Title: Die Durchführbarkeit einer internationalen "Tobin-Steuer"
Title (other): The feasibility of an International Tobin Tax | La faisabilité d'une "Taxe Tobin" internationale
Abstract
In 1992 Nobel Prize-winning economist James Tobin suggested a tax on currency operations 'to throw some sand in the wheels of speculation'. Interest in the proposal has now been re-kindled as governments search for 'a new international financial architecture'. A Tobin Tax would penalise short-term speculation, while leaving long-term investment relatively unaffected. But there are doubts as to whether it could ever be put into effective practice. The tax has an additional attraction, however: it could raise very large sums for development, humanitarian aid, international peace-keeping and operations to stabilise world financial markets. [European Parliament]
Author: Ben Patterson und | Galliano, Mickäl
Series Title:European Parliament - Working Papers ; ECON 107
Contributer: Europäische Union / Europäisches Parlament
Year: 2000
ISBN / ISSN / Kat.Nr: PE 168.215
Language: en | de | fr
Ressource: Einzelne Arbeitspapiere, Preprints
Subject: International, intergovernmental and non-governmental organizationsPublic finance. TaxationFinancial resources. Savings. Capital
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: Activities of the European Union (EU) in the tax field in 2006
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2006
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2007
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
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: Europäische Kommission (http://europa.eu/)
Title: Structures of the taxation systems in the European Union, 1995 - 2004
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General Taxation and Customs Union / Tax Policy / Economic aspects of taxation
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2006
ISBN / ISSN / Kat.Nr: TAXUD E4/2006/DOC/3201
Language: en
Ressource: Statistiken
Keyword: EU tax lawTax system
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: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2005
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2005
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2006
Language: en
Ressource: Einzelne Geschäfts- und Jahresberichte
Keyword: EU tax lawTax PolicyTax systemtax law
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: Europäische Kommission (http://europa.eu/)
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