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1 - 10 van 47 voor corporate income taxes
Microsoft Word - DP128_demooij _2_.doc
... the revenue-side of the government budget, we have indirect taxes on consumption and direct taxes on various sources of income corporate income, labour income, dividends, capital gains and interest. on the expenditure ... lockwood, 2006, how are plant location decisions and capital flows in europe affected by corporate income taxes?, european tax policy forum. 32 hassett, k. and r.g. hubbard, 2002, tax ...
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corporate tax policy and incorporation eu pdf
... corporate income taxes, 24 eurocents are regained through income shifting from the personal to the corporate income tax. this gain is sizeable and of similar magnitude as other distortions imposed by corporate income taxes ...
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capital income taxation europe trends and trade offs pdf
... taxes there are corporate income taxes, net worth taxes, corporate real estate taxes, payroll taxes, corporate social security contributions, withholding taxes on dividend, interest, and royalties, value added taxes, personal income taxes, wages taxes, capital gains taxes, net wealth taxes, personal real estate taxes ...
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W:\nl\pub\...\memo19.wp [PFP#220377842]
... ), tax liabilities in the host country of the subsidiary are credited against taxes country of the parent. for instance, the corporate income tax in greece is 40% while denmark adopts a rate of ... from seven investing countries into 50 different us states and explores the impact of state corporate income taxes on the allocation of fdi. hines uses a different specification than slemrod he explains fdi ...
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Microsoft Word - memo.doc
... and equity), profit and loss statements (information on sales, exports, production costs, profits and taxes), and balance sheet changes. 1 the selection criteria for large firms is to have ... subsidies (subs) and operational profits. from the financial results we get financial profits and corporate income taxes (cit). total profits (profits) are the sum of the operational and financial profits. we ...
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memo246.pdf
... only includes indirect taxes and incomes taxes on labour income and transfers. it excludes capital income and corporate income taxes. small gamma abstracts from funded pensions and pension funds. private savings are equivalent to a defined contributions pension system when premiums and pension income ...
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who benefits tax competition european union pdf
... and klemm (2004) note that while the view that capital mobility puts downward pressure on corporate income taxes is more widely held than the opposite view, there is little consensus on whether ... calibrated such that this metr is reproduced, as it is the best measure of how corporate income taxes affect the profit-maximising decision on marginal investments.12 we restrict the fiscal depreciation ...
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Microsoft Word - DP ECA voorblad.doc
... -side of the government budget constraint, we have indirect taxes on consumption and direct taxes on various sources of income corporate income, labour income, dividends, capital gains and interest. on the expenditure ... of gdp. it is mainly due to the corporate tax cut induced by loss consolidation. if corporate tax rates or labour income taxes are used to compensate for these lower revenues, ...
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Microsoft Word - DP CCCTB voorblad.doc
... the revenue-side of the government budget, we have indirect taxes on consumption and direct taxes on corporate income and labour income. the expenditure side features government consumption, interest payments ... for countries change if governments use distortionary taxes on labour or corporate income to balance their budget, instead of lump sum taxes. thereby, countries are ranked according to ...
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will corporate tax consolidation improve efficiency eu pdf
... considering the optimal response of households to changes in taxes and factor rewards. this welfare analysis answers questions on the efficiency of the corporate income tax system in the european union and ... on excise taxes. this implies, for example, that if apportionment is (partly) based on payroll, then the labour demand by mnes is distorted by differences in the corporate income tax between ...
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