Economic effects of tax cooperation in an enlarged European Union
| Alternative title: | simulations of corporate tax harmonisation and savings tax coordination, final report |
|---|---|
| Year of publication: |
2004-10-29
|
| Other Persons: | Jensen, Jesper (contributor) ; Svensson, Patrik (contributor) |
| Institutions: | Copenhagen Economics Aps |
| Publisher: |
Europäische Kommission / Generaldirektion Steuern und Zollunion |
- Table of Contents
- Preface
- Executive summary
- Chapter 1 Introduction
- Chapter 2 Scenario definitions
- 2.1. Baseline scenario
- 2.2. Full harmonisation
- 2.3. Tax base harmonisation
- 2.4. Exchange of savings information
- 2.5. Summary of scenarios
- Chapter 3 Results
- 3.1. Economic effects of corporate tax harmonisation
- 3.2. Full harmonisation of the corporate tax rate and tax base
- 3.3. Tax base harmonisation
- 3.4. Exchange of savings information
- 3.5. Sensitivity analysis
- 3.6. Comparison of policy scenarios
- Chapter 4 Policy implications
- 4.1. Distributional effects
- 4.2. Enhanced cooperation
- 4.3. Financing tax reforms
- 4.4. Compliance costs
- 4.5. Limitations of the study
- 4.6. Summary of conclusions
- Chapter 5 Concluding remarks
- Chapter 6 References
- Appendix I Detailed results
- Appendix II Detailed results of sensitivity analysis
- Appendix III Model description
Persistent link: https://www.econbiz.de/10009636994