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The Integration Of Corporate And Personal Taxes In Europe
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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.
Book Synopsis Corporate Tax Policy and Incorporation in the EU by : Ruud A. de Mooij
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:
Book Synopsis The Effective Tax Burden of Companies in European Regions by : Lothar Lammersen
Download or read book The Effective Tax Burden of Companies in European Regions written by Lothar Lammersen and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.
Book Synopsis Tax Coordination in the European Community by : Sijbren Cnossen
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.
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 231 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.
Book Synopsis The Politics of Corporate Taxation in the European Union by : Claudio Radaelli
Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Book Synopsis Tax Systems and Tax Reforms in Europe by : Luigi Bernardi
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.
Book Synopsis Taxing Multinationals in Europe by : Ernesto Crivelli
Download or read book Taxing Multinationals in Europe written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2021-05-25 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Book Synopsis Taxation of Investment Funds in the European Union by : Tomi Viitala
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.
Book Synopsis Taxation in the United States and Europe by : Anthonie Knoester
Download or read book Taxation in the United States and Europe written by Anthonie Knoester and published by Springer. This book was released on 2016-07-27 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on taxation and economic policy making. It contains a variety of contributions devoted to important theoretical and empirical topics of taxation. Among the issues discussed are tax reforms, the poverty trap and the Laffer curve, taxation and the inverted Haavelmo effect, the excess burden of taxation in the United States, corporation tax harmonisation and taxation policy and economic integration. In addition, it contains a survey of the tax policies actually pursued by Austria, France, Germany, Italy, the Netherlands, the United Kingdom and the United States in the 1980s and the 1990s thus providing an unique documentation for an international comparison. The book will be of interest for anyone who is professionally involved with the theory and practise of taxation.
Book Synopsis Tax Politics in Eastern Europe by : Hilary Appel
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 189 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.
Book Synopsis Taxation in Europe 1977 by : Deloitte & Co
Download or read book Taxation in Europe 1977 written by Deloitte & Co and published by . This book was released on 1977 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides information on taxation and related matters affecting a transaction of business by corporate entities in Europe. This book looks into the taxation matters of various European countries.
Book Synopsis Foreign Ownership and Corporate Income Taxation by : Harry Huizinga
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.
Book Synopsis Comparative Tax Systems by : Joseph A. Pechman
Download or read book Comparative Tax Systems written by Joseph A. Pechman and published by . This book was released on 1987 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic features of the tax systems in some European countries, Canada and Japan explained in the view to evaluate the need for reform written by various contributors.
Book Synopsis Reform and Harmonization of Company Tax Systems in the European Union by : Sijbren Cnossen
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.
Book Synopsis Tax Revenues in the European Union by : Giuseppe Carone
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.
Book Synopsis Must Corporate Income Be Taxed Twice? by : Charles E. McLure
Download or read book Must Corporate Income Be Taxed Twice? written by Charles E. McLure and published by Brookings Institution Press. This book was released on 1979 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
