Download or read book Structures of the Taxation Systems in the European Union written by European Commission. Directorate-General for Taxation and the Customs Union and published by . This book was released on 2006 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains times series of tax data from national accounts for the 25 EU member states and Norway covering the period 1995-2004 available in the European System of Accounts (ESA95) format. It gives a breakdown of taxes according to three types of classification: by major type of tax (such as direct and indirect taxes and social contributions), by level of government (central, state and local government, social security funds and the European institutions), and by economic function (consumption, labour and capital). It also includes implicit tax rates on consumption, labour, capital and energy consumption.
Download or read book National Tax Policy in Europe written by Krister Andersson and published by Springer Science & Business Media. This book was released on 2007-09-04 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
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 Structures of the Taxation Systems in the European Union written by European Commission and published by . This book was released on 2004 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Handbook of European Welfare Systems written by Sonja Blum and published by Routledge. This book was released on 2009-12-16 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the first comprehensive information and detailed data on the welfare systems of all twenty-seven EU member states and offers the reader an invaluable introduction and basis for comparative welfare research. The introductory chapter summarizes the actual debate about welfare states and welfare (state) regimes, gives an overview on current welfare (state) research and analyses the main recent developments necessitating a new focus on European Welfare Systems. The twenty-seven chapters on the welfare systems of the member states are written on the basis of a common structure by experts from the individual states. An additional chapter analyses the current social and welfare policies of the EU and focuses on the interplay and limits between European and national social policies. Two concluding chapters provide (a) a first comparative analysis on the basis of all twenty-seven European Welfare Systems and (b) a theoretical reflection both arguing for and venturing the idea of politically limited pluralism in European welfare politics.
Download or read book Taxation written by Terrance B. Caldewell and published by Nova Publishers. This book was released on 2008 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.
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 Policies and Policy Processes of the European Union written by Laurie Buonanno and published by Bloomsbury Publishing. This book was released on 2020-11-28 with total page 729 pages. Available in PDF, EPUB and Kindle. Book excerpt: The dynamic and complex system of European Union policymaking is analysed in this new edition of a much-praised textbook. It offers the most integrated understanding of EU policy available. Major approaches to policymaking – including intergovernmentalism, neofunctionalism, supranationalism and critical theory – are presented and supplemented with the authors' own theoretical model, federal integration, to create a comprehensive evaluation of the EU's interests and actors in key policy domains. The text covers the EU's main policy areas – including those on the single market, Economic and Monetary Union, foreign policy, migration and border control, social and regional policies, and the budget – locating them in this wider theoretical framework. As such, it is the key introduction to the subject for students of European Politics at undergraduate and postgraduate levels. New to this Edition: - Each chapter rewritten, many extensively, throughout - New chapters on migration and border control, competition policy, and social and cohesion policies. - New illustrative material and many new examples - Each chapter now includes a Guide to Further Reading
Download or read book Rethinking the EU Budget written by Gabriele Cipriani (ekonomista) and published by CEPS. This book was released on 2007 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the main weaknesses of the EU's finances and tries to explain their originating factors. It also identifies three reforms which seem to be a precondition for progress.
Download or read book EBOOK Microeconomics written by Wyn Morgan and published by McGraw Hill. This book was released on 2009-03-16 with total page 777 pages. Available in PDF, EPUB and Kindle. Book excerpt: Microeconomics, 2nd European Edition offers comprehensive and accessible coverage of microeconomic theory, explaining how this is used to analyse and evaluate contemporary market systems. The book draws on relevant real world examples to highlight how theory can help to solve or understand a range of problems and is a central basis for thinking like an economist.
Download or read book EC Law and the Sovereignty of the Member States in Direct Taxation written by Mathieu Isenbaert and published by IBFD. This book was released on 2010 with total page 925 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Download or read book Cambridge Yearbook of European Legal Studies Vol 9 2006 2007 written by Catherine Barnard and published by Bloomsbury Publishing. This book was released on 2007-12-18 with total page 598 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Cambridge Yearbook of European Legal Studies provides a forum for the scrutiny of significant issues in EU Law, the Law of the Council of Europe, and Comparative Law with a 'European' dimension, and particularly those issues which have come to the fore during the year preceding publication. The contributions appearing in the collection are commissioned by the Centre for European Legal Studies (CELS) Cambridge, a research centre in the Law Faculty of the University of Cambridge specialising in European legal issues. The papers presented are all at the cutting edge of the fields which they address, and reflect the views of recognised experts drawn from the University world, legal practice, and the civil services of both the EU and its Member States. Inclusion of the comparative dimension brings a fresh perspective to the study of European law, and highlights the effects of globalisation of the law more generally, and the resulting cross fertilisation of norms and ideas that has occurred among previously sovereign and separate legal orders. The Cambridge Yearbook of European Legal Studies is an invaluable resource for those wishing to keep pace with legal developments in the fast moving world of European integration. INDIVIDUAL CHAPTERS Please click on the link below to purchase individual chapters from Volume 9 through Ingenta Connect: www.ingentaconnect.com SUBSCRIPTION TO SERIES To place an annual online subscription or a print standing order through Hart Publishing please click on the link below. Please note that any customers who have a standing order for the printed volumes will now be entitled to free online access. www.hartjournals.co.uk/cyels/subs Editorial Advisory Board Albertina Albors-Llorens Catherine Barnard John Bell Alan Dashwood Simon Deakin David Feldman Richard Fentiman Angus Johnston Claire Kilpatrick John Spencer Founding Editors Alan Dashwood Angela Ward
Download or read book Taxation and Public Finance in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-12-10 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
Download or read book Global Finance and Social Europe written by John Grahl and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This book provides an excellent critical account of the relationship between global financial developments, the emergent European financial system, and the implications of the operation of these for the European social model and its future. The chapters carefully analyze the characteristics of current financial relationships and show how these impinge on a whole range of policy areas from employment and social protection thought to economic stability and retail financial markets. The book builds up a systematic picture of the pressures being experienced throughout European society as financial engineering has gathered pace, and provides telling suggestions as to how to combat the most threatening aspects of these developments for European policy makers. This book is a "must read" for anyone concerned about the possible consequences of recent tumultuous events that have shaken the global financial system.' – Grahame Thompson, The Open University, UK and Copenhagen Business School, Denmark With global finance reshaping the world economy, this insightful new book provides a full account of the EU's financial integration strategy, together with a critical assessment arguing the case for social control over global finance. Written by acknowledged experts in European finance, this book discusses key issues from finance to general social developments, encompassing social security systems, employment relations, household saving and borrowing, and the question of economic stability. Thus far, America has been pre-eminent both in global financial markets and international banking – so how should the European Union meet this challenge? Global Finance and Social Europe constructively argues that an active response is required and highlights the importance of an integrated European financial system. Aimed at an international audience, this book will strongly appeal to researchers, academics and readers who share an interest in European integration and global economic issues.
Download or read book New Governance in European Social Policy written by Milena Büchs and published by Springer. This book was released on 2007-10-11 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Büchs analyses the goals and instruments of the Open Method of Coordination, discusses approaches which theorize its functioning, examines its policy content and develops a framework for its evaluation. Through the examination of a case study the author demonstrates how policy actors apply the OMC in employment in Germany and the United Kingdom.
Download or read book Tax Politics in Eastern Europe written by Hilary Appel and published by University of Michigan Press. This book was released on 2011-07-28 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: “This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.
Download or read book Europe and the Management of Globalization written by Wade Jacoby and published by Routledge. This book was released on 2013-09-13 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: European politicians often speak of their efforts to 'manage globalization.' At one level, this is merely a rhetorical device to make globalization more palatable to citizens and prove that policy-makers are still firmly in control of their country’s fate. This volume argues that the advocacy of managed globalization goes beyond rhetoric and actually has been a primary driver of major European Union (EU) policies in the past twenty years. The EU has indeed tried to manage globalization through the use of five major mechanisms: 1) expanding policy scope 2) exercising regulatory influence 3) empowering international institutions 4) enlarging the territorial sphere of EU influence, and 5) redistributing the costs of globalization. These mechanisms are neither entirely novel, nor are they always effective but they provide the contours of an approach to globalization that is neither ad hoc deregulation, nor old-style economic protectionism. The recent financial crisis may have seemed initially to vindicate the European efforts to manage globalization, but it also represented the limits of such efforts without the full participation of the US and China. The EU cannot rig the game of globalization, but it can try to provide predictability, oversight, and regularity with rules that accommodate European interests. This book was based on a special issue of Journal of European Public Policy.
