Taxation Papers

From Directorate General Taxation and Customs Union, European Commission
Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme () and Ana Xavier () and Ioana Diaconescu ().

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76: Estimating International Tax Evasion by Individuals

Ecopa Case

75: The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model

Zew

74: What Happened to CIT Collection? Solving the Rates-Revenues Puzzle

Gaëtan Nicodème, Antonella Caiumi and Ina Majewski

73: The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies

Tax Gap Project Group Fiscalis

72: How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns

Nicola Branzoli and Antonella Caiumi

71: Aggressive tax planning indicators

Ihs, Dondena and Cpb

70: Literature review on taxation, entrepreneurship and collaborative economy

Dondena, Case, Ieb and Pwc

69: Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base

Diego d’Andria, Dimitrios Pontikakis and Agnieszka Skonieczna

68: Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups

Institute for Advanced Studies (ihs)

67: Tax Uncertainty: Evidence and Policy Responses

Ernesto Zangari, Antonella Caiumi and Thomas Hemmelgarn

66: Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model

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

Centre for European Economic Research (zew)

64: The Impact of Tax Planning on Forward-Looking Effective Tax Rates

Centre for European Economic Research (zew)

63: The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates

Centre for European Economic Research (zew)

62: Financial Transaction Taxes in the European Union

Thomas Hemmelgarn, Gaëtan Nicodème, Bogdan Tasnadi and Pol Vermote

61: Study on Structures of Aggressive Tax Planning and Indicators

Ramboll Management Consulting and Corit Advisory

60: Wealth distribution and taxation in EU Members

Anna Iara

59: Tax shifts

Milena Mathé, Gaëtan Nicodème and Savino Rua

58: Tax reforms in EU Member States - 2015 Report

European Commission

57: Patent Boxes Design, Patents Location and Local R&D

Annette Alstadsæter, Salvador Barrios, Gaëtan Nicodème, Agnieszka Skonieczna and Antonio Vezzani

56: Study on the effects and incidence of labour taxation. Final report

Cpb, Capp, Case, Cepii, Etla, Tifo, Ifs and Ihs

55: Experiences with cash-flow taxation and prospects. Final report

Ey

54: Revenue for EMU: A contribution to the debate on Fiscal Union

Anna Iara

53: An Assessment of the Performance of the Italian Tax Debt Collection System

Margherita Ebraico and Savino Rua

52: A Study on R&D Tax Incentives - Final report

Cpb, Capp, Case, Cepii, Etla, Ifo, Ihs Ifs and Ihs

51: Improving VAT compliance – random awards for tax compliance

Jonas Fooken, Thomas Hemmelgarn and Benedikt Herrmann

50: Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU

Sven Langedijk, Gaëtan Nicodème, Andrea Pagano and Alessandro Rossi

49: A wind of change? Reforms of Tax Systems since the launch of Europe 2020

Gaëlle Garnier, Endre György, Kees Heineken, Milena Mathé, Laura Puglisi, Savino Rua, Agnieszka Skonieczna and Astrid Van Mierlo

48: Tax reforms in EU Member States - 2014 Report

European Commission

47: Fiscal Devaluations in the Euro Area: What has been done since the crisis?

Laura Puglisi

46: Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision

Panayiotis Nicolaides

45: Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

Salvador Barrios, Gaëtan Nicodème and Antonio Jesus Sanchez Fuentes

44: Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems

Ernesto Zangari

43: Financial Activities Taxes, Bank Levies and Systemic Risk

Giusi Cannas, Jessica Cariboni, Massimo Marchesi, Gaëtan Nicodème, Marco Petracco Giudici and Stefano Zedda

42: Thin Capitalization Rules and Multinational Firm Capital Structure

Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème

41: Behavioural Economics and Taxation

Till Olaf Weber, Jonas Fooken and Benedikt Herrmann

40: A review and evaluation of methodologies to calculate tax compliance costs

Ramboll Management Consulting, The Evaluation Partnership and Europe Economic Research

39: Recent Reforms of Tax Systems in the EU: Good and Bad News

Gaëlle Garnier, Aleksandra Gburzynska, Endre György, Milena Mathe, Doris Prammer, Savino Ruà and Agnieszka Skonieczna

38: Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report

European Commission

37: Tax Reforms and the Capital Structure of Banks

Thomas Hemmelgarn and Daniel Teichmann

36: Study on the Impacts of Fiscal Devaluation

Netherlands Cpb and Capp

35: The marginal cost of public funds in the EU: the case of labour versus green taxes

Salvador Barrios, Jonathan Pycroft and Bert Saveyn

34: Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report

European Commission

33: The Debt-Equity Bias: consequences and solutions

Serena Fatica, Thomas Hemmelgarn and Gaëtan Nicodème

32: Regressivity of environmental taxation: myth or reality?

Katri Kosonen

31: Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector

PriceWaterhouseCoopers

30: Elasticities of Financial Instruments, Profits and Remuneration

Copenhagen Economics

29: Quality of taxation and the crisis: Tax shifts from a growth perspective

Doris Prammer

28: Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability

European Commission

27: The Role of Housing Tax Provisions in the 2008 Financial Crisis

Thomas Hemmelgarn, Gaëtan Nicodème and Ernesto Zangari