Suche nach Schlagworten '11704-2'

47 entries found on 3 pages. starting on record 21 ending on 40

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Title: Study on reduced VAT applied to goods and services in the member states of the European Union
Title (other): Final report, Thursday, 21 June 2007
Author (Corp. Body): Copenhagen Economics Aps
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2007
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesTax PolicyTax systemvalue added tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
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Title: Activities of the European Union (EU) in the tax field in 2009
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2010
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: 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: Mid-term evaluation of Fiscalis 2013 : final report
Author (Corp. Body): Ramboll | Ramboll Management
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2004
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU 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/)
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
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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: Activities of the European Union (EU) in the tax field in 2010
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2010
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2011
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/) | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Activities of the European Union (EU) in the tax field in 2011
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2011
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2011
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: Study on applying the current principle for the place of supply of B2B services to B2B supplies of goods : place of
establishment of the customer ; final report
Title (other): [+Annexes A1-1.1-1.7; A2-A12]
Author (Corp. Body): pwc | Price Waterhouse Coopers
Year: 2012
ISBN / ISSN / Kat.Nr: TAXUD/2011/DE/304
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Tax Policy
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Title: Activities of the European Union (EU) in the tax field in 2012
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Activities of the European Union (EU) in the tax field ; 2012
Author (Corp. Body): Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2013
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/) | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Study on the impacts of fiscal devaluation : final report
Abstract
One key objective of tax?based fiscal consolidations which is too often disregarded in publicdebate is to minimise economic distortions. This paper uses a computable generalequilibrium model to gauge these potential distortions by calculating the marginal cost ofpublic funds (MCF) for EU member states. We consider two specific tax categories which areoften proposed as good candidates for efficiency?enhancing tax shifting policies: labour andgreen taxes. Our analysis suggests that the economic distortions provoked by labour taxesare significantly larger than for green taxes. This result suggests that a green?taxes orientedfiscal consolidation would be preferred to a labour?tax oriented one (assuming that both taxincreases would yield the same tax revenues). This holds for all EU member states modelledand despite the fact that potential welfare enhancement through pollution abatement arecancelled?out. Nevertheless, this result is slightly less strong when one considers thespillover effects between countries, which are more pronounced (in relative terms) for greentaxes. This suggests that the use of green taxes for fiscal consolidation would be moreeffective were there to be close coordination across EU countries. In addition the efficiencylosses associated with labour taxes are also likely to be greater when labour markets are lessflexible (from an efficiency?wage perspective), a result also found to a small extent for greentaxes. This raises the possibility that undertaking structural reforms (especially in the labourmarket) would help to minimize the efficiency losses entailed by tax?driven fiscalconsolidations.[Salvador Barrios, Jonathan Pycroft, Bert Savey]
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 36/2013
Author (Corp. Body): CPB Netherlands Bureau for Economic Policy Analysis
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2013
ISBN / ISSN / Kat.Nr: 1725-7557 | 978-92-79-29748-9 | 10.2778/15889 | KP-AC-13-036-EN-C | TAXUD/2011/DE/338 | FWC No. TAXUD/2010/CC/104
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: Final evaluation of the Fiscalis 2013 programme
Author (Corp. Body): PLS Rambøll Management, Kopenhagen
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion | European Commission / Directorate General for Taxation and Customs Union
Year: 2014
ISBN / ISSN / Kat.Nr: 978-92-79-38427-1 | 10.2778/36294 | KP-02-14-641-EN-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesEU 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/)
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