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 European Communities. This book was released on 2012 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reforms in EU Member States written by Comisión Europea. Dirección General de Asuntos Económicos y Financieros and published by . This book was released on 2012 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report has several purposes. First, it identifies how tax revenues in EU Member States have been evolving, as a result of past reforms and other factors, such as the business cycle or the slowdown in potential growth. Second, it takes stock of tax reforms that have been implemented in the Member States. Third, it reviews various policy issues relevant for future reforms, which are presently considered in the policy debate, such as broadening the tax base of certain taxes and thus increasing revenue or reducing harmful high tax rates. Other topical issues are shifting taxation away from labour towards revenue sources both more innovative and less detrimental to growth and improving the efficiency of tax collection and tackling tax evasion.
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 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 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 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 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 Reforms in EU Member States 2013 written by and published by . This book was released on 2013 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This report analyses recent tax reforms in EU Member States and identifies tax policy challenges faced by EU Member States. The report first presents tax reforms implemented in EU Member States in 2012 and the first half of 2013. Second, it discusses selected tax policy challenges that are relevant for improving Member States' tax systems. These challenges encompass the potential contribution of taxation to consolidate public finances - in addition to expenditure control- and the growth friendliness of the tax structure, which are particularly relevant dimensions in times of slow growth and fiscal consolidation. The report also examines economic challenges related to the design of individual taxes and tax compliance. In particular, it deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation. Applying an indicator-based approach, it also provides an update of the analysis on VAT, housing taxation, environmental taxation and improving tax governance. Finally, it analyses the influence of taxation on income inequality."--Editor.
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 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 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 Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 written by and published by . This book was released on 2010 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Common Corporate Tax Base in the EU written by Christoph Spengel and published by Springer Science & Business Media. This book was released on 2011-10-12 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Download or read book Tax Reforms in EU Member States 2015 written by and published by . This book was released on 2015 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reforms in EU Member States can contribute to the stability of public finances; boost economic growth, employment and competitiveness; and improve social fairness. Applying an indicator-based approach, this report identifies tax policy challenges faced by the EU's Member States. First, it examines the role that taxation can play in addressing consolidation needs and explores the high tax burden on labour in the EU. Reducing this burden, for example by shifting it to other revenue bases less detrimental to growth, could have a positive impact on growth and employment. Second, it takes an in-depth look at the design of specific taxes, analysing consumption taxation with a focus on VAT, housing taxation, the debt bias in corporate taxation, tax expenditures for pensions and housing in direct taxation, and environmental taxation. The report also analyses issues related to tax compliance and the tax administration, and looks into the redistribution function of the tax and benefit system. Prepared jointly by the European Commission's Directorate General for Economic and Financial Affairs and the Directorate General for Taxation and Customs Union, the report also discusses the main reforms introduced by Member States over the past year.
Download or read book Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 written by and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reforms in EU Member States written by Florian Wöhlbier and published by . This book was released on 2014 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States. Carefully designed tax systems can help redefine the triangle between sustainability, growth and fairness, objectives which have become even more important in the aftermath of the most severe economic crisis since the 1930's. The three objectives are sometimes viewed as contradictory, with a focus on one element implying negative consequences for the others. While some trade-offs exist, Member States can at the same time help ensure stable public finances, boost growth, employment and competitiveness, and contribute to a fair distribution of income by changing the tax structure in a balanced way and by improving the effectiveness and efficiency of the system. The annual Tax Reforms Report aims to make a contribution to these discussions by scrutinising reform trends and providing in-depth analysis of challenges and possible solutions in key areas of tax policy. At the same time, applying an indicator-based, the report identifies Member States that may have room to further improve their policies in specific areas. By making available data and analysis in a timely manner, the report provides relevant input to the process of multilateral surveillance. This year's edition of the report aims to further stimulate the debate on tax reform.
Download or read book Environmental Tax Reform ETR written by Paul Ekins and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
