Printed from https://ideas.repec.org/s/tax/taxpap.html
Content
2019
2018
- 74 What Happened to CIT Collection? Solving the Rates-Revenues Puzzle
by Nicodeme Gaetan & Caiumi Antonella & Majewski Ina - 73 The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies
by FISCALIS Tax Gap Project Group - 72 How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns
by Branzoli Nicola & Caiumi Antonella - 71 Aggressive tax planning indicators
by IHS & Dondena & CPB
2017
- 70 Literature review on taxation, entrepreneurship and collaborative economy
by Dondena & CASE & IEB & PWC - 69 Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base
by Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna - 68 Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups
by Institute for Advanced Studies (IHS) - 67 Tax Uncertainty: Evidence and Policy Responses
by Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn
2016
- 66 Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model
by Joint Research Center of the European Commission - IPTS - 65 The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates
by Centre for European Economic Research (ZEW) - 64 The Impact of Tax Planning on Forward-Looking Effective Tax Rates
by Centre for European Economic Research (ZEW) - 63 The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates
by Centre for European Economic Research (ZEW) - 62 Financial Transaction Taxes in the European Union
by Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote - 61 Study on Structures of Aggressive Tax Planning and Indicators
by Ramboll Management Consulting & Corit Advisory
2015
- 60 Wealth distribution and taxation in EU Members
by Anna Iara - 59 Tax shifts
by Milena Mathé & Gaetan Nicodeme & Savino Rua - 58 Tax reforms in EU Member States - 2015 Report
by European Commission - 57 Patent Boxes Design, Patents Location and Local R&D
by Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani - 56 Study on the effects and incidence of labour taxation. Final report
by Cpb & Capp & Case & Cepii & Etla & Tifo & Ifs & Ihs - 55 Experiences with cash-flow taxation and prospects. Final report
by Ey - 54 Revenue for EMU: A contribution to the debate on Fiscal Union
by Anna Iara - 53 An Assessment of the Performance of the Italian Tax Debt Collection System
by Margherita Ebraico & Savino Rua - 52 A Study on R&D Tax Incentives - Final report
by Cpb & Capp & Case & Cepii & Etla & Ifo & Ifs, Ihs & Ihs - 51 Improving VAT compliance – random awards for tax compliance
by Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann
2014
- 50 Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU
by Sven Langedijk & Gaëtan Nicodème & Andrea Pagano & Alessandro Rossi - 49 A wind of change? Reforms of Tax Systems since the launch of Europe 2020
by Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Rua & Agnieszka Skonieczna & Astrid Van Mierlo - 48 Tax reforms in EU Member States - 2014 Report
by European Commission - 47 Fiscal Devaluations in the Euro Area: What has been done since the crisis?
by Laura Puglisi - 46 Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision
by Panayiotis Nicolaides - 45 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
by Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes - 44 Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems
by Ernesto Zangari - 43 Financial Activities Taxes, Bank Levies and Systemic Risk
by Giuseppina Cannas & Jessica Cariboni & Massimo Marchesi & Gaëtan Nicodème & Marco Petracco Giudici & Stefano Zedda - 42 Thin Capitalization Rules and Multinational Firm Capital Structure
by Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème - 41 Behavioural Economics and Taxation
by Till Olaf Weber & Jonas Fooken & Benedikt Herrmann - 40 A review and evaluation of methodologies to calculate tax compliance costs
by Ramboll Management Consulting & The Evaluation Partnership & Europe Economic Research
2013
- 39 Recent Reforms of Tax Systems in the EU: Good and Bad News
by Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna - 38 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
by European Commission - 37 Tax Reforms and the Capital Structure of Banks
by Thomas Hemmelgarn & Daniel Teichmann - 36 Study on the Impacts of Fiscal Devaluation
by CPB Netherlands & CAPP - 35 The marginal cost of public funds in the EU: the case of labour versus green taxes
by Salvador Barrios & Jonathan Pycroft & Bert Saveyn
2012
- 34 Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
by European Commission - 33 The Debt-Equity Bias: consequences and solutions
by Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme - 32 Regressivity of environmental taxation: myth or reality?
by Katri Kosonen - 31 Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
by PriceWaterhouseCoopers
2011
- 30 Elasticities of Financial Instruments, Profits and Remuneration
by Copenhagen Economics - 29 Quality of taxation and the crisis: Tax shifts from a growth perspective
by Doris Prammer - 28 Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
by European Commission - 27 The Role of Housing Tax Provisions in the 2008 Financial Crisis
by Thomas Hemmelgarn & Gaetan Nicodeme & Ernesto Zangari
2010
- 26 Financing Bologna Students' Mobility
by Marcel Gerard - 25 Financial Sector Taxation
by European Commission - 24 Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
by European Commission - 23 Innovative Financing at a Global Level
by European Commission - 22 Company Car Taxation
by Copenhagen Economics - 21 Taxation and the Quality of Institutions: Asymmetric Effects on FDI
by Serena Fatica - 20 The 2008 Financial Crisis and Taxation Policy
by Thomas Hemmelgarn & Gaetan Nicodeme
2009
- 19 The role of fiscal instruments in environmental policy
by Katri Kosonen & Gaetan Nicodeme - 18 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaetan Nicodeme - 17 Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms
by Ruud de Mooij & Michael P. Devereux - 16 International Taxation and Multinational Firm Location Decisions
by Salvador Barrios & Luc Laeven & Harry Huizinga & Gaetan Nicodeme - 15 Corporate Income Tax and Economic Distortions
by Gaetan Nicodeme - 14 Corporate Effective Tax Rates in an Enlarged European Union
by Christina Elschner & Werner Vanborren
2008
- 13 Study on reduced VAT applied to goods and services in the Member States of the European Union
by Copenhagen Economics - 12 The corporate income tax rate-revenue paradox: Evidence in the EU
by Joanna Piotrowska & Werner Vanborren
2007
- 11 Corporate tax policy and incorporation in the EU
by Ruud de Mooij & Gaetan Nicodeme
2006
2005
2004
- 7 Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis
by Martin Finkenzeller & Christoph Spengel - 6 Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium
by Christian Valenduc - 5 An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators
by Claudius Schmidt-Faber - 4 Examination of the macroeconomic implicit tax rate on labour derived by the European Commission
by Paolo Acciari & Peter Heijmans - 3 European Tax Survey
by Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren - 2 VAT indicators
by Alexandre Mathis - 1 Tax-based EU own resources: an assessment
by Philippe Cattoir