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Author : Joeri Gorter
Publisher :
ISBN 13 : 9789012092814
Total Pages : 104 pages
Book Rating : 4.0/5 (928 download)
Download or read book Capital Income Taxation in Europe written by Joeri Gorter and published by . This book was released on 2001 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jean-Jacques Dethier
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (318 download)
Download or read book Taxing Capital Income in Hungary and in the European Union written by Jean-Jacques Dethier and published by . This book was released on 1998 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alexander Rust
Publisher :
ISBN 13 : 9789041135254
Total Pages : 0 pages
Book Rating : 4.1/5 (352 download)
Download or read book Double Taxation Within the European Union written by Alexander Rust and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.
Author : Roberto Violi
Publisher :
ISBN 13 :
Total Pages : 37 pages
Book Rating : 4.:/5 (129 download)
Download or read book Capital Income Taxation in the EU written by Roberto Violi and published by . This book was released on 2008 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The quest for financial integration in Europe has created pressures to adapt the taxation of income from capital to the new reality of free capital movments and access to global markets for investments. Taxation of income from capital is among the most important factors affecting investment decisions, as relative returns on real and financial assets may be altered substantially by taxes levied on income and/or capital gains. As a result, cross-border capital flows are also significantly affected by the orientation of tax policy regarding saving and investment. International tax coordination, which requires a dose of political integration, may be limited and cannot always provide a feasible alternative. Substantial improvements in the efficiency of the European markets for government and corporate bonds were achieved in the 1990s; in this instance successful unification of monetary policy in Europe has played an important role. Capital income tax reform has caught up only partially with the rapid changes in the European financial markets. The granting of tax-exempt status to foreign investment in virtually all European counries - Italy's experience being and important case in point - proved to be a crucial factor in fostering a levelled playing field by removing the distortions generated by double taxation on interest income. By contrast, the integration of European stock markets has proceeded at a relatively slow pace when compared to the rapid convergence of money and bond markets. Different corporate tax regimes and cross-countriy disparities in the tax treatment of dividends and capital gains appear to be significant factors segmenting European bourses. Differences in capital income taxation across borders and investors are stil driving a non-negligible wedge across stock market returns and valuations within the euro-area and between it and other currency areas.
Author : Eurostat
Publisher :
ISBN 13 :
Total Pages : 456 pages
Book Rating : 4.3/5 ( download)
Download or read book Taxation Trends in the European Union written by Eurostat and published by . This book was released on 2007 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2005 period and are presented both as a percentage of GDP and as a percentage of total taxation.
Author :
Publisher :
ISBN 13 : 9789276111986
Total Pages : pages
Book Rating : 4.1/5 (119 download)
Download or read book Taxation of Household Capital in EU Member States written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of capital, including the taxation of capital income and stocks, could play an important role in increasing revenue efficiency and making the tax system fairer. Recent international tax developments on automatic exchange of information and administrative co-operation have increased the capacity of Member States to raise taxes from mobile tax bases such as capital income. This paper first analyses the tax treatment of household capital income. It presents the theoretical features of the optimal taxation of capital income and describes the tax treatment of income from different capital assets in EU Member States. The paper then focusses on the taxation of owner-occupied housing and measures the impact of specific tax features on the cost of home ownership by using an indicator-based analysis. Then, it analyses specific issues in capital gains taxation and their macroeconomic effects. Finally, the paper explores the possibilities of increasing revenue efficiency through wealth transfer taxes, i.e. inheritance and gift taxes. It provides an up-to-date review of the theoretical arguments and the practical implementation of such taxes in EU Member States and tries to shed light on the reasons why these taxes contribute only little to raising revenues.
Author : Tomi Viitala
Publisher : IBFD
ISBN 13 : 9076078750
Total Pages : 427 pages
Book Rating : 4.0/5 (76 download)
Download or read book Taxation of Investment Funds in the European Union written by Tomi Viitala and published by IBFD. This book was released on 2005 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Author : Sijbren Cnossen
Publisher :
ISBN 13 : 9781383019230
Total Pages : 0 pages
Book Rating : 4.0/5 (192 download)
Download or read book Taxing Capital Income in the European Union written by Sijbren Cnossen and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the European Union debates more co-ordination in the field of capital income taxation, this text discuss addresses the question of whether capital income should be taxed, and if so, where and how should it be done in order to harmonize the EU?
Author : Peter H. J. Essers
Publisher :
ISBN 13 : 9789076078816
Total Pages : 338 pages
Book Rating : 4.0/5 (788 download)
Download or read book The Notion of Income from Capital written by Peter H. J. Essers and published by . This book was released on 2005 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most difficult questions faced in tax law is how to determine the taxable base. Starting from the ability-to-pay principle, income is generally considered to be the best indicator to measure the ability to pay taxes. The main question, however, is how income should be defined. Particularly the notion of income from capital causes many problems. Ordinary workers are bearing the burden of the fact that capital owners can no longer be taxed because of globalization and information technology. These problems were discussed in depth during the 2003 conference of the European Association of Tax Law Professors (EATLP) in Cologne. This book contains the proceedings of this conference. In the first part of the book the influence of general and specific principles on the taxation of income from capital is discussed, e.g. the influence of the S-H-S model, the source theory and the cash flow method. Further, the relationship between personal income taxes and other taxes related to income from capital is analysed. The second part deals with how European countries determine the taxable base of income from capital. This part shows how the conflict between the accrual concept of income and the realization principle is tackled in various European countries; the different possibilities of tax deferral in Europe, the possible treatment of capital gains and losses, the influence of inflation, the taxation of imputed income and, finally, the various emigration taxes in Europe are analysed. The third part of the book contains a general report based on the conclusions from the various contributions and discussions at the conference in Cologne.
Author : Harry Huizinga
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.3/5 ( download)
Download or read book Foreign Ownership and Corporate Income Taxation written by Harry Huizinga and published by . This book was released on 2003 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.
Author : Luigi Bernardi
Publisher : Routledge
ISBN 13 : 1134352778
Total Pages : 336 pages
Book Rating : 4.1/5 (343 download)
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 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Mr. Alexander D Klemm
Publisher : International Monetary Fund
ISBN 13 : 1513573446
Total Pages : 41 pages
Book Rating : 4.5/5 (135 download)
Download or read book Capital Income Taxation in the Netherlands written by Mr. Alexander D Klemm and published by International Monetary Fund. This book was released on 2021-05-20 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity.
Author : Carsten Wendt
Publisher : Springer Science & Business Media
ISBN 13 : 3834981931
Total Pages : 247 pages
Book Rating : 4.8/5 (349 download)
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.
Author :
Publisher :
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.:/5 (11 download)
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.
Author : Horst Siebert
Publisher : Routledge
ISBN 13 : 1000309363
Total Pages : 281 pages
Book Rating : 4.0/5 (3 download)
Download or read book Reforming Capital Income Taxation written by Horst Siebert and published by Routledge. This book was released on 2019-07-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Author : European Commission. Directorate-General for Taxation and the Customs Union
Publisher :
ISBN 13 : 9789279018503
Total Pages : 424 pages
Book Rating : 4.0/5 (185 download)
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.
Author : Ruud A. de Mooij
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (319 download)
Download or read book Corporate Tax Policy and Incorporation in the EU written by Ruud A. de Mooij and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
