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
The concept of Tax Gaps
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
Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups
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
Tax Uncertainty: Economic Evidence and Policy Responses
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
Excel tables
Written by Centre For European Economic Research (ZEW) Gmbh
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
Excel tables
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: https://taxation-customs.ec.europa.eu/document/download/70951de4-a424-4dfa-99b6-b94104d9d68b_en?filename=annex63.pdf
Written by Centre For European Economic...
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
Appendix 1: Questionnaires for each MS: https://taxation-customs.ec.europa.eu/document/download/d74f7ecc-6067-4114-b9eb-6382d2bcf75a_en?filename=questionnaires.zip
Written by Ramboll Management...
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:
https://taxation-customs.ec.europa.eu/document/download/f2e1e601-4a11-41e9-a22c-055276d955b6_en?filename=questions_answers01.pdf
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' - Tax policy challenges for economic growth and fiscal sustainability
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
Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector
Taxation paper No 31: ' Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector'.
Enclosures: https://taxation-customs.ec.europa.eu/document/download/f3e480ff-4be1-4e4e-8187-411d5485e739_en?filename=taxation_paper_31_enclosures.pdf...
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
02/12/2010
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.
08/10/2010
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:
https://taxation-customs.ec.europa.eu/taxation-0_en
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.
02/06/2009
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.
08/04/2009
Corporate Income Tax and Economic Distortions
Taxation Paper No 15 - Corporate Income Tax and Economic Distortions
Written by Gaëtan Nicodème.
08/04/2009
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.
08/04/2009
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.
04/11/2005
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
09/03/2005
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
09/03/2005
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
09/03/2005
European Tax Survey
Taxation Paper n°3 - European Commission Staff Working Paper
12/01/2005
VAT indicators
Taxation Paper n°2 by Alexandre Mathis
01/04/2004
Tax-based EU own resources: an assessment
Taxation Paper n°1 by Philippe Cattoir
01/04/2004
Tax reforms in EU Member States – 2013 report
Taxation paper No 38: 'Tax Reforms in EU Member States' - Tax policy challenges for economic growth and fiscal sustainability
Written by European Commission services
08/10/2013