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Persistent link: https://www.econbiz.de/10001391461
In this paper we propose a reform of the EU financing system. The two most important elements of our proposal are i) to … make the contribution of taxpayers to the EU budget more visible by showing an EU VAT share on receipts and ii) to increase … the power of the European Parliament in the determination of the structure of EU expenditures by limiting the multiannual …
Persistent link: https://www.econbiz.de/10010528261
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
Persistent link: https://www.econbiz.de/10003773798
Persistent link: https://www.econbiz.de/10003834714
Persistent link: https://www.econbiz.de/10009726290
The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast … to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an … autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European …
Persistent link: https://www.econbiz.de/10003721754
Persistent link: https://www.econbiz.de/10003521848
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10014211250
The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast … to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an … autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European …
Persistent link: https://www.econbiz.de/10012724399