Similar Search Results

Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax

Josefsson, A. - Nationalekonomiska Institutionen, Uppsala Universitet - 1997

This paper is concerned with the problem of combining a non-linear income tax with an indirect externality correcting tax. The analysis is performed in a model economy with two types of individuals and two types of consumption goods. The government wants to redistribute from the more able...

Persistent link: https://www.econbiz.de/10005779746

Survey on the Implementation of the EC Interest and Royalty Directive

General Directorate Taxation and Custom Union, European …; … - 2006

The survey carried out by the International Bureau of Fiscal Documentation (IBFD) aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of Article 15(2) of the Agreement between the EU and the Swiss Confederation in the Member States...

Persistent link: https://www.econbiz.de/10004987395

Tax treatment of research and development expenditure

General Directorate Taxation and Custom Union, European …; … - 2004

This study provides an overview of the tax treatment of research and development expenditure in the 25 Member States, Japan and the US. It describes both the treatment under the normal tax systems and any specific incentive schemes.

Persistent link: https://www.econbiz.de/10004987406

Taxes in Europe Database

Taxation, European Commission DG; Union, Customs - General Directorate Taxation and Custom Union, European … - 2009

The Taxes in Europe database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the national authorities. The...

Persistent link: https://www.econbiz.de/10004997388

Taxation trends in the European Union: 2008 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2008

Taxation trends in the European Union: 2008 covers the development of taxation in all 27 Members of the European Union … and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in … taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters …

Persistent link: https://www.econbiz.de/10005003898

Taxation trends in the European Union: 2009 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2009

Taxation trends in the European Union: 2009 covers the development of taxation in all 27 Members of the European Union … and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in … taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters …

Persistent link: https://www.econbiz.de/10005003899

Taxation trends in the European Union: 2007 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2007

Taxation trends in the European Union: 2007 covers the development of taxation in all 27 Members of the European Union … and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in … taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters …

Persistent link: https://www.econbiz.de/10005003900

Taxation trends in the European Union: 2003 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2003

The publication "Structures of the taxation systems in the European Union" presents time series of tax data from …

Persistent link: https://www.econbiz.de/10005003901

Taxation and Economic Growth

Johansson, Åsa; Heady, Chistopher; Arnold, Jens; Brys, Bert - Economics Department, Organisation de Coopération et … - 2008

-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …

Persistent link: https://www.econbiz.de/10005045631

Reforming the Polish Tax System to Improve its Efficiency

Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008

The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...

Persistent link: https://www.econbiz.de/10005046187