Search Results - subject_exact:"Tax neutrality"

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Taxes and gender equality : the incidence of the "tampon tax"

Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580790

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Taxes and gender equality : the incidence of the "tampon tax"

Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023

Book / Working Paper

Taxes and Gender Equality : The Incidence of the ‘Tampon Tax’

Büttner, Thiess; Hechtner, Frank; Madzharova, Boryana - 2023

Book / Working Paper

Net operating loss policies in Poland: A tool for tax neutrality and a firm's antifragility

Cathala, Christophe - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013466314

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Net operating loss policies in Poland : a tool for tax neutrality and a firm's antifragility

Cathala, Christophe - 2022

Article

Research on C2C e-commerce taxation based on mixed decision game

Yu, Jiamian; Yu, Haiyan - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012799404

Relations between the principle of neutrality and elements of value added tax structure

Daniel, Paweł - 2021

The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012803281

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Relations between the principle of neutrality and elements of value added tax structure

Daniel, Paweł - 2021

Article

Homeownership investment and tax neutrality : a joint assessment of income and property taxes in Europe

Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019

Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households’ portfolio choices, although it is argued that housing property taxation might act as a counterbalance. Based on data...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012105901

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Homeownership investment and tax neutrality : a joint assessment of income and property taxes in Europe

Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019

Book / Working Paper

Homeownership Investment and Tax Neutrality : A Joint Assessment of Income and Property Taxes in Europe

Figari, Francesco - 2019

Book / Working Paper

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012226498

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Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

Book / Working Paper

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

Book / Working Paper

Revisiting offsetting tax reductions

Haibara, Takumi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015328854

Rains after the drought : the impact of VAT credit refund on corporate R&D expenditures in China

Yang, Xiaoliang; Dong, Xue; Zeng, Yaqin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472781

The relationship between taxation, accounting and legal forms : how tax and accounting rules may influence the choice of the legal form in enterprise groups and multinational firms - analysed on the basis of the ATAD CFC taxation

Kollruss, Thomas - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436090

Tax neutrality and digital transformation of private enterprises : from the perspective of human capital structure adjustment

Zhou, Jiezheng; Liu, Xuexin; Wang, Zhe - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608218

Tax Neutrality Regimes and GloBE

Parada, Leopoldo - 2022

This contribution analyses the complexities and potential unintended outcomes that derive from the interaction between the GloBE rules and tax neutral regimes, namely regimes that ensure a single level of taxation at the level of the owners of an entity. Most notably, this chapter argues that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013289052

The skewed playing field between private equity and family ownership hemmed in by intra- and inter-country tax non-neutralities

Imparato, Domenico - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156688

Remote work and the taxation of individuals : a developing world perspective and the argument for inter-nation equity

Persons, Shaun; Titus, Afton - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015157894

European Union, International: tax neutrality treatment of investment funds in the European Union

Dourado, Ana Paula; Müller, Jessica; Rangel, Leidson; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015157904

Die inländische öffentliche Registereintragung als hinreichender Anknüpfungspunkt im Rahmen der beschränkten Steuerpflicht – Analyse unter Berücksichtigung geltender Besteuerungsprinzipien als auch unter Berücksichtigung der Digitalisierung

Brugger, Hannah - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015123446

Taxation’s Summer Blockbuster : A Review of Michael Keen & Joel Slemrod, Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages

Bank, Steven A. - 2021

In Rebellion, Rascals, and Revenue, Michael Keen and Joel Slemrod have written a fantastic book that collects and loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history. In many respects the book, which endeavors to include...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013230228

Gender Equality and Taxation - International Perspectives

Gunnarsson, Asa - 2021

The National tax laws and international tax policies have, despite impressive growth performances in many economies, worked against economic gender equality. The broad concept of tax fairness has become equivalent to what is good for economic growth and detached from social justice, leading to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013235129

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Gender Equality and Taxation – International Perspectives

Gunnarsson, Åsa - 2020

Book / Working Paper

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2021

For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013317018

Dual Income Taxation : Why and How?

Sorensen, Peter Birch - 2021

The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income under such a tax system, paying special...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013318199

Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs

Gérard, Marcel - 2021

Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013318282

Tax Neutrality and the Investment Tax Credit

Bradford, David F. - 2021

This paper concerns the question of how the rules for calculating the investment tax credit and the associated rules for calculating depreciation allowances for tax purposes should be structured to assure the "appropriate" relationship between the subsidy granted to long-lived assets and that to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013211691

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Tax Neutrality and the Investment Tax Credit

Bradford, David F. - 1978

Book / Working Paper

Tax credits, source rules, trade, and electronic commerce : behavioral margins and the design of international tax systems

Grubert, Harry - 2005

Persistent link: https://ebvufind01.dmz1.zbw.eu/10003172652

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Tax Credits, Source Rules, Trade and Electronic Commerce : Behavioral Margins and the Design of International Tax Systems

Grubert, Harry - 2021

Book / Working Paper

Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems

Grubert, Harry - 2004

Book / Working Paper

Neutral Taxation of Shareholder Income : A Norwegian Tax Reform Proposal

Sorensen, Peter Birch - 2021

A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be approximately neutral in several...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013319753

Neutral and Equitable Taxation of Pensions as Capital Income

Kiesewetter, Dirk; Niemann, Rainer - 2021

We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013320549

Corporate tax asymmetries under investment irreversibility

Panteghini, Paolo - 2001

Persistent link: https://ebvufind01.dmz1.zbw.eu/10001678841

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Corporate tax asymmetries under investment irreversibility

Panteghini, Paolo - 2001

Book / Working Paper

Corporate tax asymmetries under investment irreversibility

Panteghini, Paolo - 2001

Book / Working Paper

Corporate Tax Asymmetries Under Investment Irreversibility

Panteghini, Paolo - 2021

Book / Working Paper

Effects of tax depreciation rules on firms' investment decisions in an inflationary phase : comparison of net present values in selected OECD countries

Nam, Chang-woon - 2001

This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelson's true economic depreciation. For this purpose, the present value model is applied. The central issue is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10001613660

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Effects of tax depreciation rules on firms' investment decisions in an inflationary phase : comparison of net present values in selected OECD countries

Nam, Chang-woon - 2001

Book / Working Paper

Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase : Comparison of Net Present Values in Selected OECD Countries

Nam, Chang-woon - 2021

Book / Working Paper

The Optimal Taxation of Dividends in a Small Open Economy

Fuest, Clemens; Huber, Bernd - 2021

This paper analyses the optimal taxation of dividends and other types of income from portfolio investment. We show that, in an open economy, it is not desirable to offer double taxation relief for dividends paid by domestic firms to domestic households. This result holds for fairly general...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013321127

Pareto Efficiency in International Taxation

Wildasin, David E.; Keen, Michael - 2021

This paper addresses a key but neglected task in the theory of international taxation, lent increased urgency by growing awareness of the potential gains from tax coordination: the characterization of Pareto-efficient international tax regimes. It shows that the Diamond-Mirrlees theorem on the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013321153

Fundamental Tax Reform in the Netherlands

Cnossen, Sijbren; Bovenberg, Ary Lans - 2021

The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013321185

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Fundamental Tax Reform in the Netherlands

Cnossen, Sijbren; Bovenberg, Ary Lans - 2001

Book / Working Paper

The relationship between state budget revenues from corporate income tax and the amount of private investment by small, medium and large enterprises

Skuza, Joanna - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013366298

Tax Neutrality and the Social Discount Rate : A Suggested Framework

Auerbach, Alan J. - 2021

There is probably no specific problem in tax analysis which has generated as much study and discussion among economists as the question of how to formulate "neutral" tax incentives for investment. Yet no consensus has been reached concerning the proper approach to take when adjusting taxes....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013235628

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Tax Neutrality and the Social Discount Rate : A Suggested Framework

Auerbach, Alan J. - 1980

Book / Working Paper

Tax Neutrality

Utz, Stephen - 2020

Is tax neutrality an illusion? My honored friend Pierre Beltrame and his distinguished co-author Lucien Mehl once wrote: “[L]orsque le taux de l’impôt s’éléve, qu’il devient progressif, et que d’importantes masses monétaires sont redistribuées, le fait financier ne peut être...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014095332

En ny bostadsbeskattning

Englund, Peter - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012403948

A unified perspective on efficiency, redistribution, and public policy

Kaplow, Louis - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012180611

Taxation and social policy

2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014232613

Good faith in domestic and international tax law

Douma, S. C. W.; Elliffe, Craig - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014342415

Taxation of remote workers : is the allocation of taxation rights in line with the benefit principle?

Schwartz, Christian - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156647

Profit allocation based on scarcity value : a new factor for taxing intra-group services where they create value

Berndsen, Nina - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012618064

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Profit Allocation Based on Scarcity Value : A New Factor for Taxing Intra-Group Services Where They Create Value

Berndsen, Nina - 2023

Book / Working Paper

Homeownership investment and tax neutrality: A joint assessment of income and property taxes in Europe

Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012389719

A Dual Income Tax System for Australian Small Business : Achieving Greater Tax Neutrality?

Trad, Barbara - 2019

This article explores the notion of tax neutrality and its relationship to the taxation of business structures, especially for Australian small businesses. In particular, it analyses whether the introduction of a dual income tax (DIT) system, as advocated by Pitcher Partners could achieve this....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012897957

The tax paradox and weak tax neutrality

López, Ramón; Gutiérrez Cubilllos, Pablo; Figueroa … - 2019 - Last revised: March 10, 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012150073

Gender equality and taxation policies in the EU

Gunnarsson, Åsa; Spangenberg, Ulrike - 2019

The persisting gender differences in employment rates and patterns and gender gaps in unpaid care work, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012013922

Tax Policy and Gender Equality

OECD. - 2022 - 1st ed.

Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014328385

Tax by design for the Netherlands

2022 - First edition

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012654555

Taxation, Work and Gender Equality in Ireland

Doorley, Karina - 2018

In most developed countries, economies are facing population ageing, falling fertility rates and stagnating labour force participation. The ability of governments to fund future pension and health-care expenditure relies to a large extent on income tax and social security receipts from workers....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012919516

Das Beihilfenrecht als Innovationsmotor des Steuerrechts : Ergebnisses eines Forschungsprojekts des Instituts für Finanz-und Steuerrecht

2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015203051

Größenneutralität im Recht der Unternehmensbesteuerung

2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015203066

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Größenneutralität im Recht der Unternehmensbesteuerung

Drüen, Klaus-Dieter; Heuermann, Bernd; Luja, Raymond - 2018

Book / Working Paper

Tax Treatment of 'Carried Interest'

Brock, Noel - 2017

The term ‘‘carried interest'' is typically used to refer to profits interests issued by investment partnerships to their manager(s). It is an ownership interest in a partnership that has no liquidation value at grant, but entitles the holder to a share in future partnership profits, if any....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012947188