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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 Downloads
Ecopa Case
75: The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model Downloads
74: What Happened to CIT Collection? Solving the Rates-Revenues Puzzle Downloads
Gaëtan Nicodème, Antonella Caiumi and Ina Majewski
73: The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies Downloads
Tax Gap Project Group Fiscalis
72: How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns Downloads
Nicola Branzoli and Antonella Caiumi
71: Aggressive tax planning indicators Downloads
Ihs, Dondena and Cpb
70: Literature review on taxation, entrepreneurship and collaborative economy Downloads
Dondena, Case, Ieb and Pwc
69: Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base Downloads
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 Downloads
Institute for Advanced Studies (ihs)
67: Tax Uncertainty: Evidence and Policy Responses Downloads
Ernesto Zangari, Antonella Caiumi and Thomas Hemmelgarn
66: Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model Downloads
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 Downloads
Centre for European Economic Research (zew)
64: The Impact of Tax Planning on Forward-Looking Effective Tax Rates Downloads
Centre for European Economic Research (zew)
63: The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates Downloads
Centre for European Economic Research (zew)
62: Financial Transaction Taxes in the European Union Downloads
Thomas Hemmelgarn, Gaëtan Nicodème, Bogdan Tasnadi and Pol Vermote
61: Study on Structures of Aggressive Tax Planning and Indicators Downloads
Ramboll Management Consulting and Corit Advisory
60: Wealth distribution and taxation in EU Members Downloads
Anna Iara
59: Tax shifts Downloads
Milena Mathé, Gaëtan Nicodème and Savino Rua
58: Tax reforms in EU Member States - 2015 Report Downloads
European Commission
57: Patent Boxes Design, Patents Location and Local R&D Downloads
Annette Alstadsæter, Salvador Barrios, Gaëtan Nicodème, Agnieszka Skonieczna and Antonio Vezzani
56: Study on the effects and incidence of labour taxation. Final report Downloads
Cpb, Capp, Case, Cepii, Etla, Tifo, Ifs and Ihs
55: Experiences with cash-flow taxation and prospects. Final report Downloads
54: Revenue for EMU: A contribution to the debate on Fiscal Union Downloads
Anna Iara
53: An Assessment of the Performance of the Italian Tax Debt Collection System Downloads
Margherita Ebraico and Savino Rua
52: A Study on R&D Tax Incentives - Final report Downloads
Cpb, Capp, Case, Cepii, Etla, Ifo, Ihs Ifs and Ihs
51: Improving VAT compliance – random awards for tax compliance Downloads
Jonas Fooken, Thomas Hemmelgarn and Benedikt Herrmann
50: Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU Downloads
Sven Langedijk, Gaëtan Nicodème, Andrea Pagano and Alessandro Rossi
49: A wind of change? Reforms of Tax Systems since the launch of Europe 2020 Downloads
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 Downloads
European Commission
47: Fiscal Devaluations in the Euro Area: What has been done since the crisis? Downloads
Laura Puglisi
46: Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision Downloads
Panayiotis Nicolaides
45: Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries Downloads
Salvador Barrios, Gaëtan Nicodème and Antonio Jesus Sanchez Fuentes
44: Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems Downloads
Ernesto Zangari
43: Financial Activities Taxes, Bank Levies and Systemic Risk Downloads
Giusi Cannas, Jessica Cariboni, Massimo Marchesi, Gaëtan Nicodème, Marco Petracco Giudici and Stefano Zedda
42: Thin Capitalization Rules and Multinational Firm Capital Structure Downloads
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
41: Behavioural Economics and Taxation Downloads
Till Olaf Weber, Jonas Fooken and Benedikt Herrmann
40: A review and evaluation of methodologies to calculate tax compliance costs Downloads
Ramboll Management Consulting, The Evaluation Partnership and Europe Economic Research
39: Recent Reforms of Tax Systems in the EU: Good and Bad News Downloads
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 Downloads
European Commission
37: Tax Reforms and the Capital Structure of Banks Downloads
Thomas Hemmelgarn and Daniel Teichmann
36: Study on the Impacts of Fiscal Devaluation Downloads
Netherlands Cpb and Capp
35: The marginal cost of public funds in the EU: the case of labour versus green taxes Downloads
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 Downloads
European Commission
33: The Debt-Equity Bias: consequences and solutions Downloads
Serena Fatica, Thomas Hemmelgarn and Gaëtan Nicodème
32: Regressivity of environmental taxation: myth or reality? Downloads
Katri Kosonen
31: Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector Downloads
30: Elasticities of Financial Instruments, Profits and Remuneration Downloads
Copenhagen Economics
29: Quality of taxation and the crisis: Tax shifts from a growth perspective Downloads
Doris Prammer
28: Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability Downloads
European Commission
27: The Role of Housing Tax Provisions in the 2008 Financial Crisis Downloads
Thomas Hemmelgarn, Gaëtan Nicodème and Ernesto Zangari
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