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47 entries found on 3 pages. starting on record 1 ending on 20

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Title: Examination of the macroeconomic implicit tax rate on labour derived by the European Commission
Author: Heijmans, Peter | Acciari, Paolo
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 4/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/2007 - EN | 92-894-7958-2 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Wage taxTax PolicyTax lawTax system
Subject: Taxation. Fiscal policy
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: An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
Author: Schmidt-Faber, Claudius
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 5/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/2007 - EN | 92-894-7959-0 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU tax lawTax PolicyTax system
Subject: Taxation. Fiscal policy
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: 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
Author: Valdenduc, Christian
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 6/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/4301 - EN | 92-894-7961-2 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Corporate income taxTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Belgium
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: Measuring the effective levels of company taxation in the new member states : a quantitative analysis
Author: Finkenzeller, Martin | Spengel, Christoph
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 7/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/4303 - EN | 92-894-79610-4 | 1725-7557
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Tax PolicyTax lawTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General ResourcesEastern 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: Corporate tax policy and incorporation in the EU
Author: Mooij, Ruud A. de | Nicodème, Gaetan
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 11/2007
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: DOC TAXUD/2008/33025-EN | 92-79-02182-6 | 1725-7557 | KP-AC-06-011-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Belgium
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: Corporate income tax rate-revenue paradox, The : evidence in the EU
Abstract
In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and in total business income relative to GDP. We present an overview of the findings from previous literature, apply the methodology developed by Sørensen to decompose the most complete data available on the European level and make use of information collected from parallel studies on the effective tax burden and corporatization. The results suggest that corporatization is the driving factor for the trend observed in corporate tax revenues. [Joanna Piotrowska; Werner Vanborren]
Author: Piotrowska, Joanna | Vanborren, Werner
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 12/2008
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: D(2008)33112-EN | 92-79-02183-4 | 1725-7557 | KP-AC-06-012-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxTax revenuesTax PolicyTax system
Subject: Taxation. Fiscal policy
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: The 2008 Financial Crisis and Taxation Policy
Author: Hemmelgarn, Thomas
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 20/2010
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2010
ISBN / ISSN / Kat.Nr: Ares(2009)123234 | 978-92-79-13469-2
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesFinancial crisisTax Policy
Subject: Taxation. Fiscal policy
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: Taxation and the quality of institutions : asymmetric effects on FDI
Author: Fatica, Serena
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 21/2010
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2010
ISBN / ISSN / Kat.Nr: Ares(2010)139649 | 978-92-79-15292-4
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax Policy
Subject: Taxation. Fiscal policy
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: Corporate effective tax rates in an enlarged European Union
Abstract
This paper offers an assessment of European corporate tax regimes using forwardlooking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession. [Elschner, Christina; Vanborren, Werner]
Author: Elschner, Christina
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 14/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: D (2009) 33071 - EN | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax PolicyTax systemcorporate tax
Subject: Taxation. Fiscal policy
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: Corporate income tax and economic distortions
Abstract
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions.. [Nicodème, Gaetan]
Author: Nicodème, Gaëtan
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 15/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: D (2009) 33065 - EN | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax PolicyTax systemcorporate tax
Subject: Taxation. Fiscal policy
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: International taxation and multinational firm location decisions
Abstract
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to be located in countries with a relatively low taxation of foreign-source income. Overall, our results show that parent-country taxation – despite the general possibility of deferral of taxation until income repatriation – is instrumental in shaping the structure of multinational enterprise. [Barrios, Salvador]
Author: Barrios, Salvador
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 16/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: D (2009) 33065 - EN
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxLocation choiceTax Policy
Subject: Taxation. Fiscal policy
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: Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT Reforms
Author: Mooi, Ruud A. de
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 17/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: Ares(2009)102747 | 978-92-79-12434-1
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesBusiness taxTax Policy
Subject: Taxation. Fiscal policy
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: Tax co-ordination in Europe: assessing the first years of the EU-Savings Taxation Directive
Author: Hemmelgarn, Thomas
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 18/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: Ares(2009)134188 | 978-92-79-12569-0
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax Policy
Subject: Taxation. Fiscal policy
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: The role of fiscal instruments in environmental policy
Author: Kosonen, Katri
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 19/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: Ares(2009)134234 | 978-92-79-12795-3
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax PolicyEnvironmental policy
Subject: Taxation. Fiscal policy
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: Cyprus: the composition of government revenues, 2002-2008
Abstract
This Country Focus assesses the extent to which the recent tax-revenue increases in Cyprus is of a permanent nature or whether is of temporary nature, linked to short lived asset boom. Between 2002 and 2008 the Cypriot economy grew at an annual average rate of about 3½% in real terms, significantly above the euro area. In parallel, total tax receipts increased on average at 11% per year, leading to an average annual elasticity with respect to GDP of about 1½. This increase in tax revenues has contributed significantly to the improvement of the Cypriot budget balance. This Country Focus shows that a large part of the increases in tax revenues is structural, being the result of tax harmonisation measures adopted in the run-up to EU accession. However, the developments which led to the remarkable revenue performance in 2007 are likely to be of a more temporary nature, linked to short lived asset boom. This calls for maintaining fiscal prudence, especially in the light of the high external imbalance.
Author: Eliofotou, Polyvios S.
Series Title: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen - Ecfin country focus ; 2009,5
Contributer: Europäische Kommission / Generaldirektion Wirtschaft und Finanzen
Year: 2009
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Tax Policytaxes
Subject: Economic conditions. Economic structure
Countries Scheme: Cyprus
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: Addressing the debt bias : a comparison between the Belgian and the Italian ACE systems
Author: Zangari, Ernesto
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 44/2014
Publisher: Amt fuer amtliche Veroeffentlichungen der europaeischen Gemeinschaften
Year: 2014
ISBN / ISSN / Kat.Nr: 1725-7557 | 978-92-79-38365-6 | 10.2778/34963 | KP-AC-14-044-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Public Limited CompanyBelgiumItalyCapital structureTax Policy
Subject: Taxation. Fiscal policy
Countries Scheme: ItalyBelgium
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: Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Author: Barrios, Salvador ; 171634160
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 45/2014
Publisher: Amt fuer amtliche Veroeffentlichungen der europaeischen Gemeinschaften
Year: 2014
ISBN / ISSN / Kat.Nr: 1725-7557 | 978-92-79-38371-7 | 10.2778/35372 | KP-AC-14-045-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income taxTax Policy
Subject: Taxation. Fiscal policy
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: Study on reduced VAT applied to goods and services in the member states of the European Union : final report
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 13/2008
Author (Corp. Body): Copenhagen Economics Aps
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: D(2008)33113-EN | 92-79-02184-2 | 1725-7557 | KP-AC-06-013-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesTax PolicyTax systemvalue added tax
Subject: Taxation. Fiscal policy
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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