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The Role of Housing Tax Provisions in the 2008 Financial Crisis

Hemmelgarn, Thomas; Nicodeme, Gaetan; Zangari, Ernesto - General Directorate Taxation and Custom Union, European … - 2011

into deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between housing tax …

Persistent link: https://www.econbiz.de/10008861705

Study on the Impacts of Fiscal Devaluation

Netherlands, CPB; CAPP - General Directorate Taxation and Custom Union, European … - 2013

The main research question of the project is summarized as: What are the macroeconomic and distributional consequences of fiscal devaluation for a selection of countries and the EU as a whole? The selected countries are France, Italy, Spain and Austria. The project aims to perform four tasks: 1....

Persistent link: https://www.econbiz.de/10010668398

Taxation trends in the European Union: 2011 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2011

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the … assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by … major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in …

Persistent link: https://www.econbiz.de/10009143409

Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages

General Directorate Taxation and Custom Union, European … - 2010

The overarching objective of the study carried out by London Economics is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions...

Persistent link: https://www.econbiz.de/10009143411

Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency

General Directorate Taxation and Custom Union, European … - 2010

solutions. It deals with issues such as the tax treatment of allowances allocated for free, that of allowances originated as … Clean Development Mechanism or Joint Implementation, and the tax treatment of penalties for non-compliance. It also examines …

Persistent link: https://www.econbiz.de/10009143412

Innovation of Energy Technologies: the role of taxes

General Directorate Taxation and Custom Union, European … - 2011

The study deals with the links between energy taxation and innovation and presents also new empirical evidence on the impact of energy taxes on patenting activities related to energy technologies. The study suggests that while taxation is a very effective driver of innovation, it can be usefully...

Persistent link: https://www.econbiz.de/10009143413

Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU.

General Directorate Taxation and Custom Union, European … - 2010

The objective of this external study is to provide more information about the extent of cross-border inheritance tax …

Persistent link: https://www.econbiz.de/10009143414

Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

Barrios, Salvador; Nicodeme, Gaetan; Fuentes, Antonio … - General Directorate Taxation and Custom Union, European … - 2014

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

Persistent link: https://www.econbiz.de/10010799032

Taxation trends in the European Union: 2014 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2014

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the … assess the heterogeneous national tax systems on a fully comparable basis. …

Persistent link: https://www.econbiz.de/10010859715

Taxation trends in the European Union: 2013 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2013

This is the seventh issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present a complete view of the structure, level and...

Persistent link: https://www.econbiz.de/10010859716