Last edited by Tojagal
Monday, May 11, 2020 | History

5 edition of Taxing Capital Income in the European Union found in the catalog.

Taxing Capital Income in the European Union

Issues and Options for Reform

by Sijbren Cnossen

  • 20 Want to read
  • 15 Currently reading

Published by Oxford University Press, USA .
Written in English

    Subjects:
  • EU & European institutions,
  • Political economy,
  • Taxation - Corporate,
  • Government - Comparative,
  • Taxation,
  • Business & Economics,
  • Business / Economics / Finance,
  • Business/Economics,
  • EU (European Union),
  • Income tax,
  • International - Economics,
  • Business & Economics / Economics / International,
  • Business & Economics / Public Finance,
  • Business & Economics-Taxation - Corporate,
  • Political Science-Government - Comparative,
  • Taxation - General,
  • International - Taxation,
  • Capital gains tax,
  • Congresses,
  • European Union countries

  • The Physical Object
    FormatHardcover
    Number of Pages320
    ID Numbers
    Open LibraryOL9902170M
    ISBN 100198297831
    ISBN 109780198297833

    Data and research on income taxes including OECD tax databases, taxing wages, revenue statistics, tax policy studies., This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash .   Taxing Global Digital Commerce studies the tax challenges presented by cross-border digital commerce and reports on the rapidly changing environment surrounding the challenges. Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely .

      research suggests high income tax rates would do little to reduce U.S. inequality because so much of what top earners make comes in the form of capital gains or partnership payouts that are taxed. This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.

    COMPANY TAX REFORM IN THE EUROPEAN UNION 93 Tax Base involves the creation of a common corporate tax base for all EU multinationals opting for the system. Domestic companies and multinationals which do not opt for the system will continue to be taxed under the current national tax systems based on separate.   Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by .


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Taxing Capital Income in the European Union by Sijbren Cnossen Download PDF EPUB FB2

Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation.

In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income : Hardcover. Taxing Capital Income in the Nordic Countries: A Model for the European Union?, Sijbren Cnossen 9.

Transfer Pricing and Income Shifting in Integrating Economies, T. Scott Newlon Deciding whether the European Union should Adopt Formula Apportionment of Company Income, Charles E. McLure, Jr. and Joann M. Weiner. Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation.

In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So far, little co-ordination has taken place, even though the capital income tax base is much more. Taxing Capital Income in the European Union by Sijbren Cnossen,available at Book Depository with free delivery worldwide.

Get this from a library. Taxing Capital Income in the European Union. [Sijbren Cnossen] -- Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation.

In contrast with. Taxing capital income in Hungary and in the European Union. Washington, DC: World Bank, Europe and Central Asia, Poverty Reduction and Economic Management Sector Unit, [] (OCoLC) Material Type: Government publication, International government publication, Internet resource: Document Type: Book, Internet Resource: All Authors.

Taxing Capital Income in Hungary and in the European Union Jean-Jacques Dethier and Christoph John 2 This paper reviews the Hungarian experience with taxation of capital income since the beginning. The taxation of capital income is a major issue in economic policy, particularly in the long term.

Indeed, the taxation of capital income plays a key role in both the income inequality dynamic and the accumulation of productive capital, and therefore long-term growth.

employment income and capital within the European Union in as a % of Author: Patrick Artus, Antoine Bozio, Cecilia García-Peñalosa. Cnossen, S. Taxing Capital Income in the European Union Oxford Oxford University Press 78 Blumenthal, M. Slemrod, J. ‘The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications’ 2 International Tax and Public Finance 37Author: Michael Kobetsky.

Downloadable. Countries seeking membership in the European Union (EU) cannot look to the EU for a blueprint for reforming their system for taxing capital income. Indeed, it is hard to generalize about tax systems in the EU. Most member states apply fairly low tax rates to interest payments and discriminate against profit distributions.

But tax rates, exemption levels, and methods of. Optimal capital income taxation is a subarea of optimal tax theory which refers to the study of designing a tax on capital income such that a given economic criterion like utility is optimized. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption.

A wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of includes the total value of personal assets, including cash, bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses, financial securities, and personal trusts (an on-off levy on wealth is a capital levy).

[PDF] Taxing Capital Income in the European Union: Issues and Options for Reform Full Online. The EU does not have a direct role in collecting taxes or setting tax rates.

The amount of tax each citizen pays is decided by their national government, along with how the collected taxes are spent. The EU does however, oversee national tax rules in some areas; particularly in relation to EU business and consumer policies, to ensure.

Capital income (profits, interest and royalties) 1. Dual income tax (DIT) All capital income, corporate and non-corporate, taxed separate from labor income at uniform CT rate. Profits taxed in full after deduction of interest which may be subject to withholding tax.

Dividends exempt from PT or, equivalently, taxed atCited by: 2. Taxation trends in the European Union 3 Preface Preface The edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of.

Book. Full-text available be tied directly to the reasons for taxing capital income, reasons which are derived from optimal tax or similar models. of recent corporation tax reform. Senator Elizabeth Warren proposes a new kind of U.S. tax policy: a wealth tax.

But the policy faces serious hurdles, including lessons from a failed experiment in Europe and a constitutional challenge. In the European Union, many policy makers, academics and ordinary citizens are interested to know more about how Member States’ tax revenues and tax systems compare with each other.

The edition of Taxation trends in the European Union, now in its ninth issue, provides some answers to these questions. The aim. Cnossen, S. Taxing capital income in the Nordic countries: A model for the European Union. chapter 8. In S. Cnossen (Ed.), Taxing capital income in the European Union: Issues and options for reform (pp.

Oxford: Oxford University Press. Google ScholarCited by: 2. In OctoberFrance and Luxembourg were asked to stop taxing e-books at reduced rates, but they didn't. A European Commission press release from July reveals that, at the time, France was taxing e-books at 7%, Luxembourg at 3%.

The Commission launched a debate on the subject of books, e-books and the VAT in December ; proposals are.Capital income taxation in Europe Contents Preface 1 Introduction 1 Main findings of the study 2 2 Capital income taxation in the EU 5 Capital income tax systems 5 A simplified framework 5 Integration systems 6 A characterization of tax systems 8 Developments of capital income taxation 8 Have tax rates.The new Revenue Statistics Global Database is a major step forward in providing comparable and reliable tax revenue data for a large number of countries from all regions of the world.

It provides detailed comparable tax revenue data for 85 countries from onwards. Taxes on labour. Comparative information for the OECD member countries.