Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Taxing Capital Income In The European Union full books in PDF, epub, and Kindle. Read online Taxing Capital Income In The European Union ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
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 : 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 : Jean-Jacques Dethier
Publisher :
ISBN 13 :
Total Pages : 37 pages
Book Rating : 4.:/5 (129 download)
Download or read book Taxing Capital Income in Hungary and the European Union written by Jean-Jacques Dethier and published by . This book was released on 2016 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Without higher savings ra ...
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 : 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 : Sijbren Cnossen
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.F/5 ( download)
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.
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 :
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 : 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 : 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 : 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 : 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 : 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 : Salvador Trinxet Llorca
Publisher : Asset Protection Publishing
ISBN 13 : 0956776604
Total Pages : 160 pages
Book Rating : 4.9/5 (567 download)
Download or read book European Union Direct Taxes written by Salvador Trinxet Llorca and published by Asset Protection Publishing. This book was released on 2010 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sijbren Cnossen
Publisher : Springer Science & Business Media
ISBN 13 : 940173206X
Total Pages : 370 pages
Book Rating : 4.4/5 (17 download)
Download or read book Tax Coordination in the European Community written by Sijbren Cnossen and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.
Author : Jane Gravelle
Publisher : MIT Press
ISBN 13 : 9780262071581
Total Pages : 370 pages
Book Rating : 4.0/5 (715 download)
Download or read book The Economic Effects of Taxing Capital Income written by Jane Gravelle and published by MIT Press. This book was released on 1994 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.
