IDEAS home Printed from https://ideas.repec.org/f/c/pga736.html
   My authors  Follow this author

Gaëlle Garnier
(Gaelle Garnier)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013. "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers 39, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Boysen-Hogrefe, Jens & Gern, Klaus-Jürgen & Groll, Dominik & Jannsen, Nils & Kooths, Stefan & Plödt, Martin & van Roye, Björn & Scheide, Joachim & Schwarzmüller, Tim, 2015. "Das europäische Verfahren zur Vermeidung und Korrektur makroökonomischer Ungleichgewichte: Auswertung der bisherigen Erfahrung und mögliche Reformansätze," Kieler Beiträge zur Wirtschaftspolitik 7, Kiel Institute for the World Economy (IfW Kiel).
    3. Irena Szarowská, 2015. "Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2127-2135.
    4. Ionel Leonida, 2015. "Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 1-10, August.
    5. Irena Szarowská, 2016. "Quality of Public Finance and Economic Growth in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(4), pages 1373-1381.

  2. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    3. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    4. Calota Traian-Ovidiu & Negrutiu Magdalena, 2014. "Delimitations Regarding the Accounting and Fiscal Management of External Debts for Romanian Travel Operators," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-1, December.
    5. Antonio Bassanetti & Matteo Bugamelli & Sandro Momigliano & Roberto Sabbatini & Francesco Zollino, 2013. "The policy response to macroeconomic and fiscal imbalances in Italy in the last fifteen years," Questioni di Economia e Finanza (Occasional Papers) 211, Bank of Italy, Economic Research and International Relations Area.
    6. Angelopoulos, Konstantinos & Malley, James, 2008. "Tax Structure, Growth and Welfare in the UK," SIRE Discussion Papers 2008-18, Scottish Institute for Research in Economics (SIRE).
    7. Angela Köppl & Margit Schratzenstaller-Altzinger, 2015. "The Austrian Tax System – Status Quo," WIFO Bulletin, WIFO, vol. 20(5), pages 55-71, April.
    8. Walpurga Köhler-Töglhofer & Lukas Reiss, 2011. "Austria’s Tax Structure in International Comparison – A Statistical and Economic Analysis," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 21-40.
    9. Anne Lauringson, 2011. "Unemployment Benefits In A Period Of Crisis: The Effect On Unemployment Duration," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 82, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    10. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    11. Leon Bettendorf & Duncan van Limbergen, 2013. "The stability of tax elasticities in The Netherlands," CPB Discussion Paper 256, CPB Netherlands Bureau for Economic Policy Analysis.
    12. Bowen, Alex, 2011. "Raising finance to support developing country action: some economic considerations," LSE Research Online Documents on Economics 37572, London School of Economics and Political Science, LSE Library.
    13. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    14. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    15. Alberto Alesina & Omar Barbiero & Carlo Favero & Francesco Giavazzi & Matteo Paradisi, 2017. "The Effects of Fiscal Consolidations: Theory and Evidence," NBER Working Papers 23385, National Bureau of Economic Research, Inc.
    16. Wickens, Michael R. & Polito, Vito, 2013. "Sovereign credit ratings in the European Union: a model-based fiscal analysis," CEPR Discussion Papers 9665, C.E.P.R. Discussion Papers.
    17. Shkendije Demalijaj Ukaj, 2014. "Tax Evasion and the Impact on Economic Growth Acta Universitatis Danubius. OEconomica," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(6), pages 18-32, December.
    18. Ondrej Schneider & Jan Zápal, 2005. "Fiscal Policy in New EU Member States – Go East, Prudent Man!," CESifo Working Paper Series 1486, CESifo.
    19. Zylicz, Tomasz, 2010. "Goals and Principles of Environmental Policy," International Review of Environmental and Resource Economics, now publishers, vol. 3(4), pages 299-334, May.
    20. Kveta Kubatova, 2008. "Tax mix impact on the growing differences between the tax quota of the Czech Republic and Slovakia," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 189-196.
    21. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Automatic Stabilizers and Economic Crisis: US vs. Europe," NBER Working Papers 16275, National Bureau of Economic Research, Inc.
    22. Michael Knogler & Volkhart Vincentz, 2005. "Auswirkungen der EU-Osterweiterung auf die Arbeitsmärkte der neuen Mitgliedstaaten und der EU-15, insbesondere Deutschland," Working Papers 257, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    23. Werner Eichhorst & Mathias Dolls & Paul Marx & Andreas Peichl & Stefan Ederer & Thomas Leoni & Markus Marterbauer & Lukas Tockner & Gaetano Basso & Maarten Gerard & Ingrid Vanhoren & Connie Nielsen, 2010. "The Role of the Social Protection as Economic Stabiliser. Lessons from the Current Crisis," WIFO Studies, WIFO, number 41362.
    24. BRECHET, Thierry & PERALTA, Susana, 2012. "Markets for tradable emission permits with fiscal competition," LIDAM Discussion Papers CORE 2012054, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    25. Jaan Masso & Jaanika Merikull & Priit Vahter, 2011. "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers wp2011-02, Bank of Estonia, revised 27 Apr 2011.
    26. Jorge Núñez Ferrer & Jacques Le Cacheux & Giacomo Benedetto & Mathieu Saunier & Fabien Candau & Claude Emonnot & Florence Lachet-Touya & Jorgen Mortensen & Aymeric Potteau & Igor Taranic, 2016. "Study on the potential and limitations of reforming the financing of the EU budget [Perspectives et limites pour réformer le financement du budget de l’UE]," Working Papers hal-01848029, HAL.
    27. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    28. Ladislav Prusa, 2008. "New system of social services financing: myths and mistakes," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 197-206.
    29. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
    30. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2014. "Consolidation on the revenue side and growth-friendly tax structures: an indicator based approach," European Economy - Economic Papers 2008 - 2015 513, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    31. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    32. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    33. Jaanika Merikull & Tairi Room & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
    34. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
    35. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    36. Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska, 2015. "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, vol. 39(2), pages 115-137.
    37. Dragan Roller & Sabina Hodžić & Sanja Premec, 2014. "Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe," Tourism and Hospitality Industry section5-5, University of Rijeka, Faculty of Tourism and Hospitality Management.
    38. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    39. Růžena Kohoutková & Hana Zídková, 2015. "Reverse Charge and the Cash Flow of the Public Budgets in the Czech Republic [Všeobecný přenos daňové povinnosti a cash-flow veřejných rozpočtů České republiky]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2015(6), pages 47-61.
    40. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
    41. Thomas Hemmelgarn & Gaetan Nicodeme, 2010. "The 2008 Financial Crisis and Taxation Policy," Taxation Papers 20, Directorate General Taxation and Customs Union, European Commission.
    42. Hrvoje Šimović, 2009. "Effective Corporate Income Tax Burden in Croatia," EFZG Working Papers Series 0902, Faculty of Economics and Business, University of Zagreb.
    43. Silvia Rocha‐Akis & Ronnie Schöb, 2011. "Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(1), pages 93-119, March.
    44. Karl Aiginger & Margit Schratzenstaller-Altzinger, 2010. "Budget Consolidation in a Difficult Environment – Ten Guidelines Plus a Preliminary Reality Check," WIFO Working Papers 381, WIFO.
    45. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
    46. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    47. Květa Kubátová & Aneta Borůvková, 2014. "Changes in Tax Mixes of European Union Countries in Crisis [Změny daňových mixů zemí Evropské unie v důsledku krize]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 87-104.
    48. Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017. "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(1), pages 45-52.
    49. Ilona Skačkauskienė, 2013. "Peculiarities of Labour Income Taxation in the Baltic States," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 1(4), pages 57-69.
    50. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany," IMK Working Paper 150-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    51. Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
    52. Ciobanasu Marilena & Gherghina Rodica & Postole Mirela Anca, 2014. "Comparative Study on the Fiscal System in Romania and Other Member States of the European Union," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-6, December.
    53. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    54. Jürgen Janger & Julia Bock-Schappelwein & Michael Böheim & Ulrike Famira-Mühlberger & Thomas Horvath & Daniela Kletzan-Slamanig & Stefan Schönfelder & Margit Schratzenstaller-Altzinger & Maria M. Hofm, 2014. "Monitoring of Austria's Efforts Within the Europe 2020 Strategy. Update 2013-14," WIFO Studies, WIFO, number 47415.
    55. Maria Lenuta Ulici-Ciupac & Ioana Pop-Radu & Maria Letitia Bratulescu (Andronic), 2013. "Study on the European Welfare and Tax Systems Models Used to Support Economic Growth and Overcome the Effects of the Crisis," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 149-162, December.
    56. Francisco de Castro Fernández & José Manuel González Mínguez, 2008. "The composition of public finances and long-term growth: a macroeconomic approach," Occasional Papers 0809, Banco de España.
    57. Cole, Alexandre Lucas & Guerello, Chiara & Traficante, Guido, 2023. "Government Debt Deleveraging in the EMU," MPRA Paper 115980, University Library of Munich, Germany.
    58. Květa Kubátová, 2011. "The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007 [Komparativní analýza specifických efektivních průměrných sazeb daní korpora," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 79-91.
    59. Caroline Dieckhoener & Andreas Peichl, 2009. "Financing Social Security: Simulating Different Welfare State Systems for Germany," SOEPpapers on Multidisciplinary Panel Data Research 180, DIW Berlin, The German Socio-Economic Panel (SOEP).
    60. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    61. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    62. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    63. European Commission, 2018. "Taxation trends in the European Union: 2018 edition," Taxation trends 2018, Directorate General Taxation and Customs Union, European Commission.
    64. Franke, Benedikt & Simons, Dirk & Voeller, Dennis, 2014. "How do employment tax credits work? An analysis of the German inheritance tax," ZEW Discussion Papers 14-090, ZEW - Leibniz Centre for European Economic Research.
    65. Mr. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 2011/270, International Monetary Fund.
    66. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
    67. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    68. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    69. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
    70. Copenhagen Economics, 2010. "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies 0034, Directorate General Taxation and Customs Union, European Commission, revised Apr 2011.
    71. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
    72. Primož Dolenc & Suzana Laporšek, 2010. "Tax Wedge on Labour and its Effect on Employment Growth in the European Union," Prague Economic Papers, Prague University of Economics and Business, vol. 2010(4), pages 344-358.
    73. Petr Budinsky & Radim Valencik, 2008. "Redistribution systems theory as a key to reality decoding," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 158-175.
    74. Alexandre Lucas Cole & Chiara Guerello & Guido Traficante, 2016. "One EMU Fiscal Policy for the EURO," Working Papers CELEG 1602, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    75. Jaanika Merikull & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
    76. Dimitris Papageorgiou, 2009. "Macroeconomic Implications of Alternative Tax Regimes: The Case of Greece," Working Papers 97, Bank of Greece.
    77. Paetzold, Jorg & Tiefenbacher, Markus, 2016. "Distributional and revenue effects of a tax shift from labor to property," EUROMOD Working Papers EM13/16, EUROMOD at the Institute for Social and Economic Research.
    78. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
    79. Condea Bogdan Virgil & Harangus Daniela, 2014. "Impact Of The Global Financial Crisis On Sovereign Debt In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 719-727, July.
    80. G. Candela & E. Randon & A. E. Scorcu, 2012. "L imposta sul valore aggiunto: regime ordinario e regime del margine a confronto. Il caso del mercato dell arte. A general comparison between different VAT Regimes: the normal vs the special scheme. A," Working Papers wp838, Dipartimento Scienze Economiche, Universita' di Bologna.
    81. Vita Jagric & Sebastjan Strasek & Timotej Jagric & Tanja Markovic-Hribernik, 2009. "Personal Income Tax Reforms as a Competitive Advantage," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 189-218, May.
    82. Jean Pisani-Ferry & André Sapir & Guntram B. Wolff, . "EU-IMF assistance to euro area countries- an early assessment," Blueprints, Bruegel, number 779.
    83. Tobias König & Andreas Wagener, 2008. "(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation," CESifo Working Paper Series 2366, CESifo.
    84. Antonio De Socio & Valentina Nigro, 2012. "Does corporate taxation affect cross-country firm leverage?," Temi di discussione (Economic working papers) 889, Bank of Italy, Economic Research and International Relations Area.
    85. Daniela Penu & Diana Mihaela Apostol & Cristina Balaceanu, 2013. "The Fiscal Pressure in Romania in the Context of Economic Crisis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 106-110, December.
    86. Zoltán Cs�falvay & Chris Webster, 2012. "Gates or No Gates? A Cross-European Enquiry into the Driving Forces behind Gated Communities," Regional Studies, Taylor & Francis Journals, vol. 46(3), pages 293-308, June.
    87. Schreiber, Tim, 2017. "Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semester's impact on French environmental," PIPE - Papers on International Political Economy 29/2017, Free University Berlin, Center for International Political Economy.
    88. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    89. Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
    90. Bleischwitz, Raimund, 2009. "Eco-innovation - putting the EU on the path to a resource and energy efficient economy," MPRA Paper 19939, University Library of Munich, Germany.
    91. Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017. "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1001-1018, Julio-Sep.
    92. Crasneac Alexandru & Hetes Gavra Roxana & Miru Oana, 2011. "Fiscal Decentralization And Fiscal Autonomy In The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 370-375, July.
    93. Jiří Kostohryz, 2013. "Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States [Porovnání vlivu daní a dalších faktorů na chování podniků ve starýc," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 55-69.
    94. Svetlana Raudonen & Andreas Freytag, 2012. "Determinants of FDI inflows into the Baltic countries: Empirical evidence from a gravity model," Jena Economics Research Papers 2012-060, Friedrich-Schiller-University Jena.
    95. Ionescu Oana Claudia, 2014. "Impact of Population Ageing on the Labor Market. Active Ageing and the Necessity to Increase Solidarity Between," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-4, December.
    96. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
    97. Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
    98. Ales S. BERK & Mitja COK & Marko KOSAK & Joze SAMBT, 2013. "CEE Transition from PAYG to Private Pensions: Income Gaps and Asset Allocation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 63(4), pages 360-381, August.
    99. Zdeněk Hrdlička & Jana Ištvánfyová & Leoš Vítek, 2010. "Systémy účetnictví a evidence daňových příjmů vládních institucí [The System of Accounting for Government Tax Revenues]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(2), pages 253-270.
    100. Virginia Maestri, 2013. "Imputed rent and distributional effects of housing-related policies in Estonia, Italy and the United Kingdom," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 13(2), pages 35-58, December.
    101. Mojmír Helísek, 2008. "Accession of the Czech Republic into euro area and Maastricht convergence criteria from the perspective of theory of „impossible trinity“," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 138-157.
    102. Alexei Izyumov, 2010. "Human Costs of Post-communist Transition: Public Policies and Private Response," Review of Social Economy, Taylor & Francis Journals, vol. 68(1), pages 93-125.
    103. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    104. Di Giacomo, Marina & Piacenza, Massimiliano & Scervini, Francesco & Turati, Gilberto, 2015. "Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers," Energy Economics, Elsevier, vol. 51(C), pages 544-552.
    105. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    106. Břetislav Andrlík & Lucie Formanová, 2014. "Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(6), pages 1213-1220.
    107. Borcosi Corina Ana & Borcosi Corina Ana, 2014. "The Management of Stress in SMEs," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-2, December.
    108. Laenen, Wout & Moons, Cindy & Persyn, Damiaan, 2011. "The effect of labour taxes on labour demand: a comparison between Belgium and neighbouring countries," Working Papers 2011/25, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    109. Vuta Mariana, 2012. "Eco - Fiscal Policy In Romania: Mith Or Reality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 521-526, December.
    110. European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
    111. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    112. Bettina Bahn-Walkowiak & Raimund Bleischwitz & Martin Distelkamp & Mark Meyer, 2012. "Taxing construction minerals: a contribution to a resource-efficient Europe," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 25(1), pages 29-43, July.
    113. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219.
    114. Tiia P¸ss & Mare Viies & Reet Maldre, 2007. "Convergence Analysis of the Structure of Tax Revenue and Tax Burden in EU," Working Papers 166, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
    115. Tanja Kosi & Štefan Bojnec, 2010. "Tax Competitiveness of Croatia and Slovenia as Tourist Destinations," Academica Turistica - Tourism and Innovation Journal, University of Primorska Press, vol. 3(1-2), pages 38-52.
    116. Spencer, Thomas & Lucas, Chancel & Emmanuel, Guerin, 2012. "Exiting the crisis in the right direction: A sustainable and shared prosperity plan for Europe," MPRA Paper 38802, University Library of Munich, Germany.
    117. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    118. Robu Sorin-Adriana, 2014. "Positioning on Trends of the Accounting Modeling Process," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-5, December.
    119. Paula Lazar & Maria-Oana Filipescu, 2015. "E.U. versus O.E.C.D. Taxation – An Extended Overview for Direct Taxes and Social Contributions," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(1), pages 22-27.
    120. Vasile POPEANGA & Vasile Nicolae POPEANGA, 2010. "Taxation in Norway," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 83-90, June.
    121. Brendan O'Connor, 2013. "The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 511-540.
    122. Vladimir Gligorov & Anna Iara & Michael Landesmann & Robert Stehrer & Hermine Vidovic, 2008. "Western Balkan Countries: Adjustment Capacity to External Shocks, with a Focus on Labour Markets," wiiw Research Reports 352, The Vienna Institute for International Economic Studies, wiiw.
    123. Alina Zaharia & Aurelia-Gabriela Antonescu, 2013. "Comparative Analysis of Energy Sectors in Some Countries of Eastern Europe," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-13, December.
    124. Eugenia Ramona Nandra, 2007. "Opportunity and accounts consolidation conditions," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 28-38, November.
    125. Alvarez-Coque, Jose Maria & Marco, Lorena & Sleva, Maria Luisa, 2015. "Investigating differences in safety border notifications on fruita nd vegetables imports," 2015 Conference, August 9-14, 2015, Milan, Italy 211645, International Association of Agricultural Economists.
    126. Karsten Staehr, 2014. "Corporate Income Taxation in Estonia. Is It Time to Abandon Dividend Taxation?," TUT Economic Research Series 9, Department of Finance and Economics, Tallinn University of Technology.
    127. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    128. Chrysanthi Balomenou & Konstantinos kolovos, 2013. "Universities' funding in the the current global financial crisis: Threat or opportunity for the implementation of Triple Helix Theory?," ERSA conference papers ersa13p839, European Regional Science Association.
    129. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    130. Beáta Blechová, 2012. "Progresivní nebo "rovná" daň - ekonomické i politické dilema [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(5), pages 649-667.
    131. Mihaila, Nicoleta & Isachi, Silvia, 2011. "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 15(3), pages 88-97.
    132. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    133. Giampaolo Arachi & Valeria Bucci & Alessandra Casarico, 2015. "Tax structure and macroeconomic performance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(4), pages 635-662, August.
    134. Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    135. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    136. Marius Dinca & Gheorghita Dinca, 2010. "A Comparative Analysis of the Greek and Romanian Public Finances: 2000-2008," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 23-44.
    137. Giampaolo Arachi & Debora Assisi, 2021. "Fiscal devaluation and relative prices: evidence from the Euro area," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 685-716, June.
    138. Albu Madalina, 2014. "Quality Performance Analysis. Case Study - Schlumberger Company," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-3, December.
    139. Jan Mertl, 2008. "Public economics in current health policy," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 176-188.
    140. Shkendije Demalijaj Ukaj, 2015. "Income Tax on Wages and Factors Affecting their Tax Evasion - the Case of Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(3), pages 59-70, June.
    141. Papageorgiou, Dimitris, 2012. "Fiscal policy reforms in general equilibrium: The case of Greece," Journal of Macroeconomics, Elsevier, vol. 34(2), pages 504-522.
    142. Bunescu Liliana & Mihaiu Diana Marieta, 2010. "A Short Analysis On The Sensitivity Of Tax Revenues In Romania During 2000 - 2009," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 332-337, July.
    143. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    144. Silvestro Sanzo & Mariano Bella & Giovanni Graziano, 2017. "Tax Structure and Economic Growth: A Panel Cointegrated VAR Analysis," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 3(2), pages 239-253, July.

  3. Christian Buelens & Gaëlle Garnier & Roderick Meiklejohn & Matthew Johnson, 2007. "The economic analysis of state aid: Some open questions," European Economy - Economic Papers 2008 - 2015 286, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

    Cited by:

    1. Christoph Bertsch & Claudio Calcagno & Mark Le Quement, 2009. "State aid and tacit collusion," Economics Working Papers ECO2009/36, European University Institute.
    2. Agnieszka Knade-Plaskacz, 2013. "Enforcement of State aid law at national level. The relationship between national courts and the European Commission," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 3(2), pages 116-125, December.
    3. Bertsch Christoph & Calcagno Claudio & Le Quement Mark, 2015. "Systematic Bailout Guarantees and Tacit Coordination," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(1), pages 1-36, January.
    4. Marjan Petreski, 2022. "State Aid Causing Distinct Incentives? Quasi-Experimental Measurement of the Effects of Grants on Private Enterprises in North Macedonia," Evaluation Review, , vol. 46(2), pages 200-230, April.
    5. Małgorzata Agnieszka Cyndecka, 2019. "The 2019 ‘Fitness Check’ of State Aid Modernisation Reform of 2012—an Opportunity to Redefine and Reintroduce Sustainability into the EU/EEA State Aid Rules? The Example of the Transport Sector," Sustainability, MDPI, vol. 11(22), pages 1-19, November.
    6. George STEFAN & Raluca Andreea POPA & Alina ARSANI, 2016. "The Evolution Of State Aid In Romania. Analysis Of The Automotive Sector 2007-2015," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(2), pages 77-92.

Articles

    Sorry, no citations of articles recorded.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.