Taxation Studies

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 ().

Access Statistics for this working paper series.
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75: Study on Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages: Economisti Associati, Ecopa, Ceps and Ipsos
74: Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017: Zew
73: Option to include e-cigarettes within the scope of excisable goods for the Impact Assessment on a possible revision of Directive 2011/64/EU: Joint Research Center
72: Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco: Economisti Associati
71: Study on the application of economic valuation techniques for determining transfer prices of cross border transactions between members of multinational enterprise groups in the EU: Deloitte
70: Study on comparable data used for transfer pricing in the EU: Deloitte
69: Assessment of the implementation of the 2015 place of supply rules and the Mini-One Stop Shop: Deloitte
68: Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce: Deloitte
67: Economic Analysis of VAT Aspects of e-Commerce: Deloitte
66: EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016: Zew
65: The concept of tax gaps - Report on VAT Gap Estimations: Fiscalis Tax Gap Project Group
64: Evaluation of current arrangements for the holding and moving of excise goods under excise duty suspension: Rambol Management Consulting and Europe Economics Research
63: EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015: Zew
62: Study on the Fiscalis 2020 and Customs 2020 Performance Measurement Framework: The Evaluation Partnership and Ramboll
61: Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report: Case, Cpb, Capp, Cepii, Etla, Ifo, Ifs and Ihs
60: Implementing the ‘destination principle’ to intra-EU B2B supplies of goods: Ey
59: Assessment of the application and the impact of the VAT exemption for importation of small consignments: Ey
58: Evaluation of current arrangements for movements of excise goods released for consumption: Ramboll
57: Economic Study on Publications on all Physical Means of Support and Electronic Publications in the context of VAT: Ramboll, The Evaluation Partnership and Europe Economics
56: A study on the economic effects of the current VAT rates structure: Netherlands Bureau for Economic Policy Analysis
55: Study on the economic effects of the current VAT rules for passenger transport: Netherlands Bureau for Economic Policy Analysis
54: Removing cross-border tax obstacles Organisation and practices in Member States’ tax administrations: Ey
53: Compliance Costs Related to Cross-Border Activity: Ey
52: Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system: Ey
51: Cross-country Review of Taxes on Wealth and Transfers of Wealth: Ey
50: EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY: Zew
49: 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States: Ramboll
48: Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco products: Ramboll
47: Effective Tax Levels Using the Devereux-Griffith Methodology: 2013 report: Zew
46: Triangular cases - tax obstacles to labour mobility in the European Union and tax avoidance: Ernst&Young
45: VAT in the Public Sector and Exemptions in the Public Interest: Copenhagen Economics
44: Effective Tax Levels at the Industry Level Using the Devereux-Griffith Methodology: Zew
43: Effective Tax Levels Using the Devereux-Griffith Methodology: 2012 report: Zew
42: Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report: Zew
41: Taxation of Cross-Border Dividends Payments Within the EU: Copenhagen Economics
40: Expert study on the issues arising from a reduced time frame and the options allowed for submitting recapitulative statements (Application of Article 263(1) of Directive 2006/112/EC (amended by Directive 2008/117/EC)): PriceWaterhouseCoopers
39: A retrospective evaluation of elements of the EU VAT system: Institute for Fiscal Studies
38: Transfer pricing and developing countries: PriceWaterhouseCoopers
37: VAT in the Public Sector and Exemptions in the Public Interest: Copenhagen Economics and Kpmg
36: Innovation of Energy Technologies: the role of taxes: Copenhagen Economics
35: Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency: Copenhagen Economics
34: Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU: Copenhagen Economics
33: Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages: London Economics
32: Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment: European Commission
31: Innovative Financing at a Global Level: European Commission
30: Effective levels of company taxation within an enlarged EU: Zew
29: Study to quantify and analyse the VAT gap in the EU-25 Member States: Reckon
28: Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms: Ruud de Mooij and Michael Devereux
27: Study on the implementation of the Tax Merger Directive: Ernst&Young
26: Study on the VAT invoicing rules contained in the VAT Directive: Pricewaterhousecoopers
25: Reduced VAT for environmentally friendly products: Copenhagen Economics
24: Costs and benefits related to the use of tax incentives for energy-efficient appliances: Bio Intelligence Service
23: Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms: Ruud de Mooij and Michael Devereux
22: Effective levels of company taxation within an enlarged EU: Zew
21: Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes): Pricewaterhousecoopers
20: Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information): Pricewaterhousecoopers
19: Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive: Pricewaterhousecoopers
18: Study on reduced VAT applied to goods and services in the Member States of the EU: Copenhagen Economics
17: Tax/benefit systems and growth potential of the EU: European Network of Economic Policy Research Institutes (enepri)
16: Economic effects of the VAT exemption for financial and insurance services: PricewaterhouseCoopers
15: Survey on the Implementation of the EC Interest and Royalty Directive: International Bureau for Fiscal Documentation
14: Impacts of energy taxation in the enlarged European Union, evaluation with GEM-E3 Europe: Nikos Kouvaritakis, Leonidas Paroussos, Tamas Revesz, Erno Zalai and Denise Van Regemorter
13: Tax treatment of research and development expenditure: International Bureau for Fiscal Documentation
12: Economic effects of tax cooperation in an enlarged European Union: Copenhagen Economics
11: Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea): Deloitte
10: Survey on the Societas Europaea: International Bureau for Fiscal Documentation
9: The macroeconomic evaluation of energy tax policies within the EU, with the GEM-E3-Europe model: Nikos Kouvaritakis, Leonidas Paroussos and Denise Van Regemorter
8: Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars: Cowi A/s
7: Study on Vehicule Taxation in the Member States of the European Union: Consultores em Transportes Inovacao e Sistemas
6: Annex to Company Taxation in the Internal Market: European Commission
5: Company Taxation in the Internal Market: European Commission
4: Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia: Lorenz Jarass and Gustav Obermair
3: A study of the VAT regime and competition in the field of passenger transport: Kpmg
2: Value Added-Tax: a study of methods of Taxing Financial and Insurance Services: Ernst Young
1: Study on the application of Value Added Tax to the property sector: Arthur Andersen