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1 - 10 van 46 voor corporate taxation
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 ... 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
... -21 oktober, 2008. cnossen, s., forms of corporate taxation, vat, alcohol taxation and regulation, and excise tax policy issues, lezingen op het center for taxation and public governance, utrecht school of law ... 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
... public opinion on the european union , european outlook 6, 2008. code of coordination for corporate taxation, in g. gelauff, i. grilo and a. lejour (eds.), subsidiarity and economic reform in ... .), 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 and ...
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Microsoft Word - DP128_demooij _2_.doc
... impact of corporate taxation on a firms' financial policy. we set the parameters in this function so as to obtain a semi-elasticity of the debt share with respect to the corporate tax ... for corporate equity in practice, cesifo economic studies 53, 229-262. mooij, r. de, 2005, will corporate income taxation survive?, de economist, 153, 277-301. mooij, r. de, and s. ederveen, 2008, corporate tax ...
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Microsoft Word - DP ECA voorblad.doc
... consolidation with formula apportionment the current system of corporate income taxation (cit) in the european union (eu) ... authority (beaudry et al., 2000). applications on corporate taxation can be divided into studies on tax ... corporate taxation on a ...rms'...nancial policy. we set the parameters in this function so as to obtain a semi-elasticity of the debt share with respect to the corporate ...
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Microsoft Word - DP CCCTB voorblad.doc
... corporate tax consolidation proposals to harmonize taxes in the european union are not a new phenomenon. while the treaty articles have generated progress in the case of indirect taxation, the harmonization of corporate taxation ... as to replicate its observed corporate- tax-to-gdp ratio. we maintain the estonian corporate tax rate at 22%. 7 table 1 calibration of corporate taxation in cortax, data ...
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corporate tax policy and incorporation eu pdf
... discusses the implications of income shifting for the corporate tax-to-gdp ratio. finally, section (5) concludes. 11 2 corporate taxation and income shifting mackie-mason and gordon (1997 ... need corporate taxation?, cesifo working paper no. 1495. world bank, 2007, doing business database. 33 appendix a variable definitions and data sources variable corporate tax rate definition statutory corporate ...
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The effect of corporate taxes on investment and the capital stock | www.cpb.nl
... reduction in the corporate tax rate reduces the user cost of capital because cost of capital is not fully deductible. the second channel deals with the direct effect of corporate taxation on profits. if capital is sufficiently mobile, the after tax profit margin cannot be affected by the corporate tax rate in equilibrium. therefore, a rise in the corporate tax rate ...
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will corporate tax consolidation improve efficiency eu pdf
... of corporate taxation in the european union, the current paper investigates whether consolidation indeed may deliver these economic benefits. does it justify eu involvement in corporate taxation? this ... state taxation (hst) and european union company taxation (euct). section 9 summarises our main findings. literature survey on formula apportionment the current system of corporate taxation in the ...
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capital income taxation europe trends and trade offs pdf
... be noted that interest escapes corporate income taxation due to its deductibility from the corporate income tax base. there is, however, economic double taxation' of dividend and retained ... taxation. capital income taxation in the eucapital income taxation in europe 26 table 2.8 capital income tax rates, eu 1990 interest dividend retained profit personal (-p) corporate (-d) personal (-pd') corporate ...
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