The European Union S Corporate Income Tax Policy
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The European Union S Corporate Income Tax Policy
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Author : Pernille Stordrange
language : en
Publisher: GRIN Verlag
Release Date : 2012-05-29
The European Union S Corporate Income Tax Policy written by Pernille Stordrange and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-29 with Political Science categories.
Seminar paper from the year 2012 in the subject Politics - International Politics - Topic: European Union, grade: A, BI Norwegian Business School (Public governance), course: EU Policy Process, language: English, abstract: In this paper I chronologically go through the policy process towards a harmonised corporate income tax in the EU member states. By using Jenkins-Smith and Sabatier's advocacy coalition framework (ACF) I evaluate how events internal and external to the EU, as well as policy-oriented learning have brought the process forward and caused policy change. I also explain how the lack of favourable conditions has caused stalemate and lack of progress. I find that changing socio-economic conditions have facilitated and hampered the policy process and that macroeconomic conditions have affected member states willingness to implement coordinating measures. Other determinants of change are internal developments in the EU such as enlargements, ECJ jurisprudence or change in political leadership. Over the time period under study, the European Commission, as the agenda-setter in the EU has learned from previous failures and new scientific information and altered its strategy along the way. Member states have also over time changed their view on the EU in general and corporate income tax harmonisation in particular. The outcome of the EC's efforts over the years has been varying, and the policy process has proceeded in fits and starts. So far, the EC has achieved some degree of coordination, but not harmonisation of corporate income tax systems. What the future brings depends on the variables discussed throughout the paper.
Corporate Tax Policy And Incorporation In The Eu
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Author : Ruud A. de Mooij
language : en
Publisher:
Release Date : 2008
Corporate Tax Policy And Incorporation In The Eu written by Ruud A. de Mooij and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Corporations categories.
Corporate Income Tax Harmonization In The European Union
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Author : D. Pîrvu
language : en
Publisher: Springer
Release Date : 2012-08-13
Corporate Income Tax Harmonization In The European Union written by D. Pîrvu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-13 with Business & Economics categories.
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
The Politics Of Corporate Taxation In The European Union
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Author : Claudio Radaelli
language : en
Publisher: Routledge
Release Date : 2013-01-11
The Politics Of Corporate Taxation In The European Union written by Claudio Radaelli and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-11 with Business & Economics categories.
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
National Tax Policy In Europe
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Author : Krister Andersson
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-09-04
National Tax Policy In Europe written by Krister Andersson and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-04 with Business & Economics categories.
The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
Tax Systems And Tax Reforms In New Eu Member States
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Author : Luigi Bernardi
language : en
Publisher: Routledge
Release Date : 2005-02-03
Tax Systems And Tax Reforms In New Eu Member States written by Luigi Bernardi and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-02-03 with Business & Economics categories.
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Taxing Multinationals In Europe
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Author : Ernesto Crivelli
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-25
Taxing Multinationals In Europe written by Ernesto Crivelli and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-25 with Business & Economics categories.
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Tax Revenues In The European Union
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Author : Giuseppe Carone
language : en
Publisher:
Release Date : 2007
Tax Revenues In The European Union written by Giuseppe Carone and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Revenue categories.
Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.
Common Corporate Tax Base In The Eu
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Author : Christoph Spengel
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-10-12
Common Corporate Tax Base In The Eu written by Christoph Spengel and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-12 with Business & Economics categories.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Reforming The Us Corporate Tax
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Author : Gary Clyde Hufbauer
language : en
Publisher: Peterson Institute for International Economics
Release Date : 2005
Reforming The Us Corporate Tax written by Gary Clyde Hufbauer and has been published by Peterson Institute for International Economics this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corporations categories.
The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do, the burden is highly uneven. Meanwhile, the richest Americans command income from numerous sources besides corporate dividends. The distortions and inequities are amazing. Under pressure from business lobbies, Congress legislates deductions and exemptions that twist the corporate tax base far from any plausible financial definition; then Congress enacts "targeted" tax credits to carry out ersatz industrial policies. Faced with a tax terrain of mountains and ravines, corporations employ armies of lawyers and accountants to devise avoidance strategies. This book proposes to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the National Retail Sales Tax (NRST) and the Corporate Activity Tax (CAT). To address the issue of regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels.