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Author: Publisher: ISBN: 9789279285370 Category : Debt Languages : en Pages : 116
Book Description
"This report analyses recent tax reforms in EU Member States and identifies tax policy challenges faced by EU Member States. The report first presents tax reforms implemented in EU Member States in 2012 and the first half of 2013. Second, it discusses selected tax policy challenges that are relevant for improving Member States' tax systems. These challenges encompass the potential contribution of taxation to consolidate public finances - in addition to expenditure control- and the growth friendliness of the tax structure, which are particularly relevant dimensions in times of slow growth and fiscal consolidation. The report also examines economic challenges related to the design of individual taxes and tax compliance. In particular, it deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation. Applying an indicator-based approach, it also provides an update of the analysis on VAT, housing taxation, environmental taxation and improving tax governance. Finally, it analyses the influence of taxation on income inequality."--Editor.
Author: Publisher: ISBN: 9789279285370 Category : Debt Languages : en Pages : 116
Book Description
"This report analyses recent tax reforms in EU Member States and identifies tax policy challenges faced by EU Member States. The report first presents tax reforms implemented in EU Member States in 2012 and the first half of 2013. Second, it discusses selected tax policy challenges that are relevant for improving Member States' tax systems. These challenges encompass the potential contribution of taxation to consolidate public finances - in addition to expenditure control- and the growth friendliness of the tax structure, which are particularly relevant dimensions in times of slow growth and fiscal consolidation. The report also examines economic challenges related to the design of individual taxes and tax compliance. In particular, it deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation. Applying an indicator-based approach, it also provides an update of the analysis on VAT, housing taxation, environmental taxation and improving tax governance. Finally, it analyses the influence of taxation on income inequality."--Editor.
Author: M. Buti Publisher: ISBN: 9789279323713 Category : Languages : en Pages : 124
Book Description
This report deals with tax policy issues in EU member states in 2013. The 2013 edition of the report contributes to the tax policy debate in the EU. Compared to previous editions, the report has a stronger focus on the Member State level. The report consists of two parts: (i) an extensive overview of recent tax reforms, and(ii) a discussion of selected tax policy challenges relevant for improving Member States' tax systems in two analytical chapters. The first analytical chapter focuses on two wide ranging challenges that EU Member States are facing in the area of tax policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate public finances - in addition to expenditure control - and the growth-friendliness of the tax structure. Beside updating and refining last year's horizontal screening, various checks have been carried out to see how robust the results are. The second analytical chapter deals with economic challenges that EU Member States are facing with respect to the design of individual taxes and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation, notably its effects on banks' capital structures. Applying an indicator-based approach, the report then provides an update of the analysis carried out in previous years on broadening the VAT base, on housing taxation, on environmental taxation and on improving tax governance. Finally, the chapter analyses the influence of taxation on income inequality.
Author: European Commission. Directorate-General for Economic and Financial Affairs Publisher: ISBN: 9789279228544 Category : Economic development Languages : en Pages : 126
Book Description
"The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
Author: Luigi Bernardi Publisher: Psychology Press ISBN: 9780415349888 Category : Business & Economics Languages : en Pages : 258
Book Description
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author: Comisión Europea. Dirección General de Asuntos Económicos y Financieros Publisher: ISBN: 9789279263835 Category : Languages : en Pages : 118
Book Description
This report has several purposes. First, it identifies how tax revenues in EU Member States have been evolving, as a result of past reforms and other factors, such as the business cycle or the slowdown in potential growth. Second, it takes stock of tax reforms that have been implemented in the Member States. Third, it reviews various policy issues relevant for future reforms, which are presently considered in the policy debate, such as broadening the tax base of certain taxes and thus increasing revenue or reducing harmful high tax rates. Other topical issues are shifting taxation away from labour towards revenue sources both more innovative and less detrimental to growth and improving the efficiency of tax collection and tackling tax evasion.
Author: Luigi Bernardi Publisher: Routledge ISBN: 113435276X Category : Business & Economics Languages : en Pages : 441
Book Description
The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. 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: Publisher: ISBN: 9789279515781 Category : Languages : en Pages : 150
Book Description
Overview of trends in taxation revenues, tax structures and reforms over recent years. The report is structured in separate country chapters covering the 28 EU Member States, Iceland and Norway. For each country, statistics are provided on total tax revenues as a percentage of GDP and their main components for the years 2004 to 2013. These are supplemented by factual tables presenting the latest tax reforms in each country and the main features of the national tax systems for personal and corporate taxes, VAT, social contributions and wealth and transaction taxes. The statistics in this edition are based on the new European System of National and Regional Accounts (ESA 2010). At the end of the report are reference tables containing series on statutory tax rates: for corporate income, personal income and VAT, as well as tables of effective tax rates and tax wedges.
Author: Publisher: ISBN: 9789279486128 Category : Languages : en Pages : 121
Book Description
Tax reforms in EU Member States can contribute to the stability of public finances; boost economic growth, employment and competitiveness; and improve social fairness. Applying an indicator-based approach, this report identifies tax policy challenges faced by the EU's Member States. First, it examines the role that taxation can play in addressing consolidation needs and explores the high tax burden on labour in the EU. Reducing this burden, for example by shifting it to other revenue bases less detrimental to growth, could have a positive impact on growth and employment. Second, it takes an in-depth look at the design of specific taxes, analysing consumption taxation with a focus on VAT, housing taxation, the debt bias in corporate taxation, tax expenditures for pensions and housing in direct taxation, and environmental taxation. The report also analyses issues related to tax compliance and the tax administration, and looks into the redistribution function of the tax and benefit system. Prepared jointly by the European Commission's Directorate General for Economic and Financial Affairs and the Directorate General for Taxation and Customs Union, the report also discusses the main reforms introduced by Member States over the past year.
Author: Publisher: ISBN: 9789279193163 Category : Economic development Languages : en Pages : 0
Book Description
Recoge: 1. Introduction - 2. Level structure and trends of tax revenues in the EU - 3. Recent reforms of tax systems in the EU - 4. Quality of taxation - 5. Tax policy challenges in euro-area Member States in difficult times - References - Statistical annex.
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Author: M. Buti
Author: European Commission. Directorate-General for Economic and Financial Affairs
Author: Claudio Maria Radaelli
Author: Luigi Bernardi
Author: Comisión Europea. Dirección General de Asuntos Económicos y Financieros
Author: Luigi Bernardi
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