The aim of the "Taxation papers" is twofold:
- to facilitate the spreading of the analysis of the Commission's Taxation and Customs Union DG and
- to contribute to the debate on taxation in the European Union.
This publication will consist of a series of working papers written by Commission staff or by experts working in association with them. In common with other working papers series, it will not have a fixed periodicity.
Responsibility for "Taxation papers" rests solely with the authors and, in this regard, they do not necessarily represent the position of the European Commission.
| Estimating International Tax - Evasion by Individuals | Taxation paper No 76 : Estimating International Tax - Evasion by Individuals ECOPA, CASE |
| 11/10/2019 | |
| The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model | Taxation paper No 75 : The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model Centre for European Economic Research (ZEW) GMBH |
| 15/03/2019 | |
| What Happened to CIT Collection?Solving the Rates-Revenues Puzzle | Taxation paper No 74: What Happened to CIT Collection? Solving the Rates-Revenues Puzzle Written by Gaëtan Nicodeme, Antonella Caiumi and Ina Majeski |
| 06/12/2018 | |
Taxation paper No 73: The concept of tax gaps Corporate Income Tax Gap Estimation Methodologies Written by Fiscalis Tax Gap Project Group | |
| 28/11/2018 | |
How effective is an incremental ACE in addressing the debt bias?Evidence from corporate tax returns | Taxation paper No 72 : Written by Nicola Branzoli and Antonella Caiumi |
| 27/06/2018 | |
| Aggressive Tax Planning Indicators - final report | Taxation paper No 71 : Written by Institute for Advanced Studies, Dondena, CPB |
07/03/2018 | |
Literature review on taxation, entrepreneurship and collaborative economy | Taxation paper No 70 : Literature review on taxation, entrepreneurship and collaborative economy Written by Dondena, Institute for Advanced Studies, CASE, IEB, PwC |
| 28/11/2017 | |
| Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base | Taxation paper No 69: Towards a European R&D Incentive?An assessment of R&D Provisions under a Common Corporate Tax Base Written by Diego d’Andria, Dimitris Pontikakis and Agnieszka Skonieczna |
| 09/08/2017 | |
Taxation paper No 68: Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups Written by Institute for Advanced Studies (IHS) Appendix 1: Country fiches Appendix 2: Good practice fiches | |
14/05/2017 | |
Taxation paper No 67: Tax Uncertainty: Economic Evidence and Policy Responses Written by Antonella Caiumi, Thomas Hemmelgarn and Ernesto Zangari | |
| 07/04/2017 | |
| Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model | Taxation paper No 66: Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model Written by Joint Research Center of the European Commission - IPTS |
| 25/10/2016 | |
| The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates | Taxation paper No 65: The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates Annex: Detailed results Written by Centre For European Economic Research (ZEW) Gmbh |
| 25/10/2016 | |
| The Impact of Tax Planning on Forward-Looking Effective Tax Rates | Taxation paper No 64: The Impact of Tax Planning on Forward-Looking Effective Tax Rates Annex: Detailed results Written by Centre For European Economic Research (ZEW) Gmbh |
| 25/10/2016 | |
| The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates | Taxation paper No 63: Study on The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates Annex: Detailed results Written by Centre For European Economic Research (ZEW) Gmbh |
| 02/08/2016 | |
| Financial Transaction Taxes in the European Union | Taxation paper No 62: Financial Transaction Taxes in the European Union Written by Thomas Hemmelgarn , Gaëtan Nicodème, Bogdan Tasnadi, Pol Vermote |
| 01/02/2016 | |
| Study on Structures of Aggressive Tax Planning and Indicators | Taxation paper No 61: Study on Structures of Aggressive Tax Planning and Indicators. Final report Written by Ramboll Management Consulting and Corit Advisory |
| 27/01/2016 | |
| Wealth distribution and taxation in EU Member States | Taxation paper No 60: Wealth distribution and taxation in EU Members Written by Anna Iara |
| 14/12/2015 | |
| Tax Shifts | Taxation paper No 59: Tax Shifts Written by Milena Mathé, Gaëtan Nicodème and Savino Ruà |
| 12/11/2015 | |
| Tax Reforms in EU Member States: 2015 Report | Taxation paper No 58: Tax Reforms in EU Member States: 2015 Report See also the Questions and answers and the info-graphic. Written by Directorate General for Taxation and Customs Union and Directorate General for Economic and Financial Affairs |
| 28/09/2015 | |
| Patent Boxes Design, Patents Location and Local R&D | Taxation paper No 57: Patent Boxes Design, Patents Location and Local R&D Written by Annette Alstadsæter, Salvador Barrios, Gaetan Nicodeme, Agnieszka Maria Skonieczna, Antonio Vezzani |
| 18/06/2015 | |
| Study on the effects and incidence of labour taxation.Final report | Taxation paper No 56: Study on the effects and incidence of labour taxation. Final report Written by CPB in consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS |
| 03/06/2015 | |
| Experiences with cash-flow taxation and prospects.Final report | Taxation paper No 55: Experiences with cash-flow taxation and prospects. Final report Written by Ernst & Young |
| 03/06/2015 | |
| Revenue for EMU - A contribution to the debate on Fiscal Union | Taxation paper No 54: Revenue for EMU: A Contribution to the debate on Fiscal Union Written by Anna Iara |
| 17/03/2015 | |
| An Assessment of the Performance of the Italian Tax Debt Collection System | Taxation paper No 53: An Assessment of the Performance of the Italian Tax Debt Collection System Written by Margherita Ebraico and Savino Ruà |
| 28/01/2015 | |
| A Study on R&D Tax Incentives | Taxation paper No 52: A Study on R&D Tax Incentives: Final report See also the annexes Country fiches and Good practice cases Written by CPB in consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS |
| 06/01/2015 | |
| Improving VAT Compliance - random awards for tax compliance | Taxation paper No 51: Improving VAT Compliance-random awards for tax compliance Written by Jonas Fooken, Thomas Hemmelgarn and Benedikt Herrmann |
| 06/01/2015 | |
| Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU | Taxation paper No 50: Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU Written by Sven Langedijk, Gaëtan Nicodème, Andrea Pagano, Alessandro Rossi |
| 18/11/2014 | |
| A wind of change? Reforms of Tax Systems since the launch of Europe 2020 | Taxation paper No 49: A wind of change? Reforms of Tax Systems since the launch of Europe 2020 Written by Gaëlle Garnier, Endre György, Kees Heineken, Milena Mathé, Laura Puglisi, Savino Ruà, Agnieszka Skonieczna, Astrid Van Mierlo |
| 18/11/2014 | |
| Tax Reforms in EU Member States: 2014 Report | Taxation paper No 48: Tax Reforms in EU Member States: 2014 Report See also the Questions and answers. Written by European Commission services |
| 13/10/2014 | |
| Fiscal Devaluations in the Euro Area: What has been done since the crisis? | Taxation paper No 47: Fiscal Devaluations in the Euro Area: What has been done since the crisis? Written by Laura Puglisi |
| 17/10/2014 | |
| Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision | Taxation paper No 46: Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision Written by Panayiotis Nicolaides |
| 17/10/2014 | |
| Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries | Taxation paper No 45: Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries Written by Salvador Barrios, Gaëtan Nicodème, Antonio Jesus Sanchez Fuentes |
| 18/07/2014 |
| Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems | Taxation paper No 44: Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems Written by Ernesto Zangari |
| 18/07/2014 |
| Financial Activities Taxes, Bank Levies and Systemic Risk | Taxation paper No 43: Financial Activities Taxes, Bank Levies and Systemic Risk Written by Giuseppina Cannas, Jessica Cariboni, Massimo Marchesi, Gaëtan Nicodème, Marco Petracco Giudici, Stefano Zedda |
| 18/07/2014 |
| Thin Capitalization Rules and Multinational Firm Capital Structure | Taxation paper No 42: Thin Capitalization Rules and Multinational Firm Capital Structure Written by Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaëtan Nicodème |
| 03/02/2014 |
| Behavioural Economics and Taxation | Taxation paper No 41: Behavioural Economics and Taxation Written by Till Olaf Weber, Jonas Fooken and Benedikt Herrmann |
| 15/01/2014 |
| A Review and Evaluation of Methodologies to calculate tax compliance costs | Taxation paper No 40: A Review and Evaluation of Methodologies to calculate tax compliance costs Written by The Consortium consisting of Ramboll Management Consulting, The Evaluation Partnership and Europe Economic Research |
| 20/12/2013 |
| Recent Reforms of Tax Systems in the EU: Good and Bad News | Taxation paper No 39: Recent Reforms of Tax Systems in the EU: Good and Bad News Written by Gaëlle Garnier, Aleksandra Gburzynska, Endre György, Milena Mathé, Doris Prammer, Savino Ruà and Agnieszka Skonieczna |
| 30/10/2013 |
| Tax reforms in EU Member States – 2013 report | Taxation paper No 38: 'Tax Reforms in EU Member States' - Written by European Commission services |
| 08/10/2013 |
| Tax Reforms and the Capital Structure of Banks | Taxation Paper No 37: Tax Reforms and the Capital Structure of Banks Written by Thomas Hemmelgarn and Daniel Teichmann |
| 30/10/2013 |
| Study on the Impacts of Fiscal Devaluation | Taxation paper No 36: 'Study on the Impacts of Fiscal Devaluation' Written by CPB |
| 16/05/2013 |
| The marginal cost of public funds in the EU: the case of labour versus green taxes | Taxation paper No 35: 'The marginal cost of public funds in the EU: the case of labour versus green taxes' Written by Salvador Barrios, Jonathan Pycroft and Bert Saveyn |
| 16/05/2013 |
| Tax reforms in EU Member States 2012 - Tax policy challenges for economic growth and fiscal sustainability | Taxation paper No 34: 'Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report Written by European Commission Services |
| 12/10/2012 |
| The Debt-Equity Tax Bias: consequences and solutions | Taxation paper No 33: 'The Debt-Equity Tax Bias: consequences and solutions'.
Written by Serena Fatica, Thomas Hemmelgarn and Gaëtan Nicodème |
| 10/10/2012 |
| Regressivity of environmental taxation: myth or reality? | Taxation paper No 32: 'Regressivity of environmental taxation: myth or reality? '.
Written by Katri Kosonen |
| 26/06/2012 |
| Taxation paper No 31: ' Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector'.
Written by PwC. | |
| 26/06/2012 |
| Elasticities of Financial Instruments, Profits and Remuneration | Taxation paper No 30: 'Elasticities of Financial Instruments,Profits and Remuneration '.
Written by Copenhagen Economics. |
| 26/06/2012 |
| Quality of taxation and the crisis: tax shifts from a growth perpective | Taxation paper No 29: 'Quality of taxation and the crisis: tax shifts from a growth perpective'.
Written by Doris Prammer. |
| 14/12/2011 |
| Tax reforms in EU Member States 2011 - Tax policy challenges for economic growth and fiscal sustainability | Taxation paper No 28: 'Tax reforms in EU Member States 2011 - Tax policy challenges for economic growth and fiscal sustainability' Written by European Commission Services. |
| 10/10/2011 |
| The Role of Housing Tax Provisions in the 2008 Financial Crisis | Taxation paper No 27: 'The Role of Housing Tax Provisions in the 2008 Financial Crisis'
Written by Thomas Hemmelgarn, Gaetan Nicodeme, and Ernesto Zangari |
| 11/03/2011 |
| Financing Bologna Students Mobility | Taxation paper No 26: 'Financing Bologna Students' Mobility'.
Written by Marcel Gérard |
| 15/12/2010 |
| Financial sector taxation | Taxation paper No 25: 'Financial sector taxation'. Written by European Commission Services. First published as Staff Working Document SEC(2010)1166 |
| 2/12/2010 |
| Monitoring tax revenues and tax reforms in EU Member States | Taxation paper No 24: 'Monitoring tax revenues and tax reforms in EU Member States - Tax policy after the crisis'. Written by European Commission Services. |
| 8/10/2010 |
| Innovative financing at a global level | Taxation paper No 23: 'Innovative financing at a global level'. First published as European Commission Staff Working Paper SEC/2010/409. |
| 10/09/2010 |
| Company car taxation | Taxation paper No 22: 'Company car taxation'. Written by Copenhagen Economics. |
| 31/05/2010 |
| Taxation and the quality of institutions: asymmetric effects on FDI | Taxation paper No 21: 'Taxation and the quality of institutions: asymmetric effects on FDI' . Written by Serena Fatica. |
| 30/03/2010 |
| The 2008 financial crisis and taxation policy | Taxation Paper No 20: 'The 2008 financial crisis and taxation policy'. Written by Thomas Hemmelgarn and Gaëtan Nicodème. |
| 28/01/2010 |
| The role of fiscal instruments in environmental policy | Taxation Paper No 19: 'The role of fiscal instruments in environmental policy.' Written by Katri Kosonen and Gaëtan Nicodème. |
| 22/07/2009 |
| Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive | Taxation Paper No 18: 'Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive.' Written by Thomas Hemmelgarn and Gaëtan Nicodème. |
| 22/07/2009 |
| Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms | Taxation Paper No 17 - Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms Written by Ruud A. de Mooij and Michael P. Devereux. |
| 2/06/2009 |
| International Taxation and Multinational Firm Location Decisions | Taxation Paper No 16 - International Taxation and Multinational Firm Location Decisions Written by Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème. |
| 8/04/2009 |
| Corporate Income Tax and Economic Distortions | Taxation Paper No 15 - Corporate Income Tax and Economic Distortions Written by Gaëtan Nicodème. |
| 8/04/2009 |
| Corporate effective tax rates in an enlarged European Union | Taxation Paper No 14 - Corporate effective tax rates in an enlarged European Union Written by Christina Elschner and Werner Vanborren. |
| 8/04/2009 |
| Study on reduced VAT applied to goods and services in the Member States of the European Union | Taxation Paper No 13 - Study on reduced VAT applied to goods and services in the Member States of the European Union. Written by Copenhagen Economics. |
| 13/10/2008 |
| The corporate income tax rate-revenue paradox Evidence in the EU | Taxation Paper No 12 - The corporate income tax rate-revenue paradox: Evidence in the EU. Written by Joanna Piotrowska and Werner Vanborren. |
| 13/10/2008 |
| Corporate tax policy and incorporation in the EU. | Taxation Paper No 11 - Corporate tax policy and incorporation in the EU. Written by Ruud A. de Mooij and Gaëtan Nicodème. |
| 12/03/2008 |
| A history of the 'tax package': The principles and issues underlying the community approach | Taxation Paper No 10 - A history of the "tax package": The principles and issues underlying the community approach. Written by Philippe Cattoir. |
| 15/12/2006 |
| Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation | Taxation Paper No 9 - 'The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options'. Written by Ana Agúndez-García. |
| 30/10/2006 |
| Group taxation in the EU, Insights from US and Canada | Taxation Paper No 8 - 'Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada'. Written by Joann Martens Weiner. |
| 4/11/2005 |
| Effective levels of company taxation in the new member States | Taxation Paper n°7 - Measuring the effective levels of company taxation in the new member States : A quantitative analysis. Written by Martin Finkenzeller and Christoph Spengel |
| 9/03/2005 |
| Corporate income tax evidence from Belgium | Taxation Paper n°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.Written by Christian Valenduc |
| 9/03/2005 |
| Implicit Tax Rate for Non-Financial Corporations | Taxation Paper n°5 - An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. Written by Claudius Schmidt-Faber |
| 9/03/2005 |
| Macroeconomic Tax Rate on Labour | Taxation Paper n°4 - Examination of the macroeconomic implicit tax rate on labour derived by the European Commission. Written by Peter Heijmans and Paolo Acciari |
| 9/03/2005 |
| European Tax Survey | Taxation Paper n°3 - European Commission Staff Working Paper |
| 12/01/2005 |
| VAT indicators | Taxation Paper n°2 by Alexandre Mathis |
| 1/04/2004 |
| Tax-based EU own resources: an assessment | Taxation Paper n°1 by Philippe Cattoir |
| 1/04/2004 |
Pojedinosti
- Datum objave
- 11. veljače 2016.
- Autor
- Glavna uprava za oporezivanje i carinsku uniju