The goal of this study is to provide a comprehensive and updated review of the theoretical and empirical economic literature on tax and entrepreneurship, taking also into account a number of open, tax-related questions raised by the changing nature of entrepreneurship, symbolised by the growing...

This report is prepared by KPMG to provide the European Commission's Directorate General for Taxation and Customs Union with an overview of the functioning of the Special Scheme for travel agents ("Special Scheme") contained in Articles 306 to 310 of the VAT Directive. It also addresses options...

This report investigates the economic impact of the European Commission proposal for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU. Furthermore, on top of the common base, it considers proposals to reduce the debt...

This first edition of the Tax Policies in the EU survey contributes to the discussion on better taxation by providing a summary of recent reforms in Member States to illustrate how decision-makers are seeking to achieve these two objectives. It presents in an accessible format elements of the...

Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital. This paper briefly reviews their properties, before turning to an evaluation of the effects of the...

The report 'Tax reforms in EU Member States' serves four main purposes. Firstly, it reviews the most important tax reforms recently implemented in EU Member States. Secondly, it discusses a number of challenges relating to tax policy that may affect macroeconomic performance, in terms of growth,...

Interest in the effectiveness of tax incentives for Research and Development (R&D) has spurred in the aftermath of the financial crisis - and for two different reasons. First, the financial crisis obliged many governments to introduce tough fiscal consolidation measures. This has increased the...

A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States. Carefully designed tax systems can help...

A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States. Carefully designed tax systems can help...