Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by Routledge. This book was released on 2005-02-03 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Download or read book Tax Systems and Tax Reforms in New EU Members written by Luigi Bernardi and published by Psychology Press. This book was released on 2005 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Download or read book Recent Reforms of Tax Systems in the EU Member States written by and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The report analyses potential challenges that Member States are currently facing in areas of taxation where policy is expected to have an impact on macroeconomic performance in terms of GDP, employment, fiscal sustainability and may impact macroeconomic stability. The taxation areas under scrutiny also concern the design of national tax policies, which is the responsibility of Member States' governments. The report first examines wide-ranging macroeconomic challenges related to the sustainability of public finance and the growth-friendliness of the tax structure. This examination is based on a systematic review and screening of available quantitative indicators and is augmented by various robustness checks. While the outcome of screening could be regarded as rather mechanical, it allows consistency across countries and helps to frame the policy discussions. This first attempt to identify relevant tax policy challenges needs to be supplemented by country-specific evidence and analysis.
Download or read book Tax Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004-05-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Download or read book Effective Tax Burden in Europe written by Otto H. Jacobs and published by Physica. This book was released on 2002-02-26 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.
Download or read book Company Tax Reform in the European Union written by Joann Martens-Weiner and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Download or read book Tax Reforms in EU Member States 2012 written by European Commission. Directorate-General for Economic and Financial Affairs and published by . This book was released on 2012 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
Download or read book Tax Revenues in the European Union written by Giuseppe Carone and published by . This book was released on 2007 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.
Download or read book EU Corporate Tax Reform written by Claudio Maria Radaelli and published by CEPS. This book was released on 2001 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reform and Harmonization of Company Tax Systems in the European Union written by Sijbren Cnossen and published by . This book was released on 1996 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.
Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2014 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.
Download or read book Recent reforms of tax systems in the EU good and bad news written by Gaëlle Garnier and published by . This book was released on 2013 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reforms in EU Member States 2011 written by and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction - 2. Level structure and trends of tax revenues in the EU - 3. Recent reforms of tax systems in the EU - 4. Quality of taxation - 5. Tax policy challenges in euro-area Member States in difficult times - References - Statistical annex.
Download or read book The Comparison of the Polish Tax System with the Tax Systems in the EU Countries written by Beata Heimann and published by Lit Verlag. This book was released on 2005 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: The experience of the last decades has shown that the tax competition, which has been engaging a great number of countries of the European Union and countries of Central and Eastern Europe, has increased significantly. In this book the author takes an in-depth look at the Polish tax system, and analyses alternative tax measures to improve the international location competitiveness of Poland and the smooth integration into the European Union. This book investigates the link between taxation and the country's international location competitiveness.
Download or read book Tax Systems and Reforms in EU New Member Countries written by Luca Gandullia and published by . This book was released on 2004 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Sovereignty of the Member States in an Internal Market written by Jacobus Johannes Maria Jansen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Download or read book Reform Options for the EU Own Resources System written by Friedrich Heinemann and published by Springer Science & Business Media. This book was released on 2008-06-10 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: The general review of the European Union’s budget scheduled for the years 2008 and 2009 offers a unique opportunity for reflections. Explicitly this review is “without taboos” so that also substantive changes can and should be debated. Without doubt much better budgetary systems can be imagined compared to the status quo of the EU budget which is the outcome of a path-dependent process and where many details are only understandable by taking account of the historical context of past decisions. However, even if much better systems could be designed in theory, each reform suggestion, in the end, must pass the reality check of fi- ing unanimous support from all 27 member countries. This restriction heavily l- its the universe of available reform options. Faced with that difficulty the ZEW project team embarked on the adventure to think about possible reform options for the future EU own resource system. This volume documents the conclusions. At first sight our reform suggestion may - pear to be of a rather piecemeal nature since we recommend a reform model with strong ties to the status quo. Nevertheless, we are convinced that our seemingly minor changes will set the budget on a path towards a more rational European budget which, in the end, will create leeway for financing European policies with a true European value added. We gratefully acknowledge financial support from the German Federal Min- try of Finance in conducting this study.