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The use of SME tax incentives in the European Union
Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...
Persistent link: https://www.econbiz.de/10011591958
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The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis
Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017
Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...
Persistent link: https://www.econbiz.de/10011720019
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Towards an own tax resource for the European Union? : Why? How? And When?
Plasschaert, Sylvain - In: European taxation : official journal of the … 44 (2004) 11, pp. 470-479
Persistent link: https://www.econbiz.de/10002411377
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Tax regime in the upstream oil and gas industry
Klubnichkin, Mikhail; Sivolobtchik, Olga - In: European taxation : official journal of the … 44 (2004) 7, pp. 306-315
Persistent link: https://www.econbiz.de/10002180692
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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...
Persistent link: https://www.econbiz.de/10002905889
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Efficieny losses from overlapping economic instruments in European carbon emissions regulation
Böhringer, Christoph (contributor);  … - 2006
emission taxes and emissions trading in qualitative and quantitative terms within a partial equilibrium framework for the EU … domestic energy or carbon taxes will abate inefficiently much while other firms within the EU ETS will benefit from lower … international emission permit prices. The same logic disproves the argument that additional national emission taxes will reduce …
Persistent link: https://www.econbiz.de/10003302739
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
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OECD report on harmful tax competition and European Union Code of Conduct compared
Osterweil, Eric - In: European taxation : official journal of the … 39 (1999) 6, pp. 198-202
Persistent link: https://www.econbiz.de/10001397425
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Dynamic scoring of tax reforms in the European Union
Barrios Cobos, Salvador; Dolls, Mathias; Maftei, Anamaria; … - 2017
In this paper, we present the first dynamic scoring exercise linking a multi‐country microsimulation and DSGE models for all countries of the European Union. We illustrate our novel methodology analysing a hypothetical tax reform for Belgium. We then evaluate real tax reforms in Italy and...
Persistent link: https://www.econbiz.de/10011626786