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1 - 10 van 75 voor corporate income
Publications Leon Bettendorf.pdf
1 publications leon bettendorf corporate taxation the economic effects of eu-reforms in corporate income tax systems (with albert van der horst, michael p. devereux, simon loretz and ruud a. ... horst, michael p. devereux, simon loretz and ruud a. de mooij), economic policy, working paper corporate tax policy and unemployment in europe an applied general equilibrium analysis (with albert van der ...
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bijlage_jaarrapportage2008.pdf
... a. de, study on the economy-wide effects of reforms at the eu level of corporate income tax systems, etpf-meeting in amsterdam 24 februari 2008, symposium 19 juni 2008, europese commissie ... structure towards consumption, ministerie van financien, 6 juni 2008, den haag. horst, a. van der, corporate tax policy and unemployment in europe an applied general equilibrium analysis, iipf, 22 augustus, ...
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pub_lijst.pdf
... , simon loretz and ruud a. de mooij) the economic effects of eu-reforms in corporate income tax systems, studies for the ccctb impact assessment, brussels. (with leon bettendorf, nick draper, ... .), subsidiarity and economic reform in europe, 2008, springer. 2007 is eu coordination needed for corporate taxation?, in t. callan (ed), budget perspectives 2008, esri, dublin, 2007. (with sjef ederveen ...
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Microsoft Word - DP128_demooij _2_.doc
... , 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 side of the constraint, ... corporate sphere. first, we consider full ace and cbit reforms where the government balances its budget by adjusting statutory corporate tax rates. hence, we keep the tax burden on corporate income ...
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Microsoft Word - DP ECA voorblad.doc
... . finally, section 7 concludes. 2 consolidation with formula apportionment the current system of corporate income taxation (cit) in the european union (eu) is based on separate accounting. it ... , 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 side of the constraint, we ...
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Microsoft Word - DP CCCTB voorblad.doc
... corporate tax harmonization debate in the european union. 4 see european commission current system of corporate income taxation in the european union (eu) is based on separate accounting. it means that the taxable income of a multinational enterprise is determined as the income ...
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corporate tax policy and incorporation eu pdf
... between corporate tax rates and corporate tax revenues. therefore, we investigate another explanation income shifting from personal income to corporate income. entrepreneurs ... 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 ...
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Microsoft Word - cpbdoc141_summary.doc
... van de europese commissie, progress to date and next steps towards a common consolidated corporate tax base, wordt opnieuw het belang van consolidatie benadrukt. het voorstel voor een geconsolideerde ... als de tarieven verregaand geharmoniseerd worden. in dit verstrekkende voorstel, bekend als de european union corporate income tax, kan een toename van de welvaart met 0,1-0,2% bbp worden ...
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capital income taxation europe trends and trade offs pdf
... corporate income tax rate on retained profit, and the personal- - income tax rate on capital gains. it may be noted that interest escapes corporate income taxation due to its deductibility from the corporate income ...
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will corporate tax consolidation improve efficiency eu pdf
... corporate tax base assigned to j. the central idea of fa is that j reflects corporate income generated by the mne in each jurisdiction. the next step is to estimate corporate income by relating it to measurable factors related to the input (labour, capital) or output (sales) of corporate ...
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