Alternative Systems Of Business Tax In Europe

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Alternative Systems of Business Tax in Europe

Author : Ruud A. de Mooij
Publisher :
ISBN 13 : 9789279124341
Total Pages : 0 pages
Book Rating : 4.1/5 (243 download)

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Book Synopsis Alternative Systems of Business Tax in Europe by : Ruud A. de Mooij

Download or read book Alternative Systems of Business Tax in Europe written by Ruud A. de Mooij and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report explores the economic implications of an allowance for corporate equity (ACE), a comprehensive business income tax (CBIT) and a combination of the two in the EU. We illustrate the key trade-offs in designing ACE and CBIT in the presence of tax distortions at various decision margins of firms, such as its financial structure, investment, profit allocation and discrete location. Using an applied general equilibrium model for Europe, we quantitatively assess the effects of ACE, CBIT and combined reforms in EU countries. The results suggest that ACE is welfare improving as long as corporate tax rates are not used to cover the cost of base narrowing. CBIT typically reduces welfare by exacerbating marginal investment distortions. When governments adjust statutory corporate tax rates to balance their budget, however, CBIT reforms become more attractive while ACE reforms are welfare reducing in a number of countries. European coordination of reforms mitigates fiscal spillovers within the EU and renders ACE reforms more, and CBIT reforms less, attractive for welfare. A combination of ACE and CBIT reforms can be designed to be revenue neutral and welfare improving through smaller financial distortions.

Alternative Systems of Business Tax in Europe

Author : Europäische Kommission
Publisher :
ISBN 13 : 9783843339612
Total Pages : 0 pages
Book Rating : 4.3/5 (396 download)

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Book Synopsis Alternative Systems of Business Tax in Europe by : Europäische Kommission

Download or read book Alternative Systems of Business Tax in Europe written by Europäische Kommission and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Traditional and Alternative Routes to European Tax Integration

Author : Dennis Weber
Publisher : IBFD
ISBN 13 : 9087220839
Total Pages : 377 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Traditional and Alternative Routes to European Tax Integration by : Dennis Weber

Download or read book Traditional and Alternative Routes to European Tax Integration written by Dennis Weber and published by IBFD. This book was released on 2010 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).

A Common Tax Base for Multinational Enterprises in the European Union

Author : Carsten Wendt
Publisher : Springer Science & Business Media
ISBN 13 : 3834981931
Total Pages : 247 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis A Common Tax Base for Multinational Enterprises in the European Union by : Carsten Wendt

Download or read book A Common Tax Base for Multinational Enterprises in the European Union written by Carsten Wendt and published by Springer Science & Business Media. This book was released on 2009-04-16 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.

The Integration of Corporate and Personal Taxes in Europe

Author : Michael P. Devereux
Publisher : The Committee
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Integration of Corporate and Personal Taxes in Europe by : Michael P. Devereux

Download or read book The Integration of Corporate and Personal Taxes in Europe written by Michael P. Devereux and published by The Committee. This book was released on 1997 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper describes in some detail the imputation systems in France, Germany, Italy and the United Kingdom, paying particular attention to the minimum tax. It also briefly addresses a number of economic issues; it examines the likely impact of the minimum tax on the investment and financing decisions of companies, and outlines how the impact of the imputation system depends on the minimum tax; and it also briefly raises the issue of alternative forms of taxation of corporate source income.

The Future of Corporate Tax in the European Community

Author :
Publisher :
ISBN 13 : 9780749406400
Total Pages : 160 pages
Book Rating : 4.4/5 (64 download)

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Book Synopsis The Future of Corporate Tax in the European Community by :

Download or read book The Future of Corporate Tax in the European Community written by and published by . This book was released on 1991 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Effective Tax Burden in Europe

Author : Otto H. Jacobs
Publisher : Physica
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Effective Tax Burden in Europe by : Otto H. Jacobs

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.

Tax Systems of Western Europe

Author : C. J. Platt
Publisher : Farnborough, England : Gower
ISBN 13 :
Total Pages : 202 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Tax Systems of Western Europe by : C. J. Platt

Download or read book Tax Systems of Western Europe written by C. J. Platt and published by Farnborough, England : Gower. This book was released on 1980 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business and corporate taxation in Europe : structure of different tax systems and their influence on business decisions

Author : Otto H. Jacobs
Publisher :
ISBN 13 :
Total Pages : 131 pages
Book Rating : 4.:/5 (248 download)

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Book Synopsis Business and corporate taxation in Europe : structure of different tax systems and their influence on business decisions by : Otto H. Jacobs

Download or read book Business and corporate taxation in Europe : structure of different tax systems and their influence on business decisions written by Otto H. Jacobs and published by . This book was released on 2000 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Multinational Corporations

Author : Jennifer Blouin
Publisher : Now Pub
ISBN 13 : 9781601985323
Total Pages : 78 pages
Book Rating : 4.9/5 (853 download)

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Book Synopsis Taxation of Multinational Corporations by : Jennifer Blouin

Download or read book Taxation of Multinational Corporations written by Jennifer Blouin and published by Now Pub. This book was released on 2012 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location

Harmful Tax Competition An Emerging Global Issue

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Taxing Wages 2021

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Taxing Wages 2021 by : OECD

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Corporate Income Tax Harmonization in the European Union

Author : D. Pîrvu
Publisher : Springer
ISBN 13 : 1137000910
Total Pages : 386 pages
Book Rating : 4.1/5 (37 download)

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Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu

Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.

Curbing Corporate Debt Bias

Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 1475578296
Total Pages : 20 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Curbing Corporate Debt Bias by : Ruud A. de Mooij

Download or read book Curbing Corporate Debt Bias written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2017-02-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interest deductibility beyond a certain amount, affect corporate debt ratios and mitigate financial stability risk. We find that rules targeted at related party borrowing (the majority of today’s rules) have no significant impact on debt bias—which relates to third-party borrowing. Also, these rules have no effect on broader indicators of firm financial distress. Rules applying to all debt, in contrast, turn out to be effective: the presence of such a rule reduces the debt-asset ratio in an average company by 5 percentage points; and they reduce the probability for a firm to be in financial distress by 5 percent. Debt ratios are found to be more responsive to thin capitalization rules in industries characterized by a high share of tangible assets.

The Effects of Taxation on Multinational Corporations

Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Effects of Taxation on Multinational Corporations by : Martin Feldstein

Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

Doing Business 2020

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

European Tax Law, Volume 1

Author : Peter J. Wattel
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519460
Total Pages : 1090 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis European Tax Law, Volume 1 by : Peter J. Wattel

Download or read book European Tax Law, Volume 1 written by Peter J. Wattel and published by Kluwer Law International B.V.. This book was released on 2022-10-23 with total page 1090 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands, Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Sjoerd Douma is professor at the ACTL, Director of the Adv LLM programme in International Tax Law at Amsterdam Law School, and partner at Lubbers, Boer & Douma in The Hague. Otto Marres is professor at the ACTL, and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is Director of PwC’s EU Direct Tax Group, Amsterdam. Dennis Weber is professor of European Corporate Taxation at the ACTL and of counsel at Loyens & Loeff. The eighth edition of this leading textbook brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and of the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of Volume I includes the following: 1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States. 2. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals). 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States. 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this volume. This new edition will continue to be of immense value to law school and university programmes in (international) tax law and in European Union law and for practice. Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.