Corporate tax harmonisation in Europe: a guide to the debate
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
Institute for Fiscal Studies
2000
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 79 S. |
| ISBN: | 1873357966 |
Staff View
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Record in the Search Index
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| adam_text | Contents
Summary vii
1 Introduction 1
2 Corporate income taxes in the EU 6
2.1 Corporate tax bases 6
2.2 Corporate tax systems 12
2.3 Corporate tax rates 14
2.4 Trends in tax revenue 16
3 Some economics of the taxation of international 20
capital income
3.1 The effective incidence of source based 21
capital income taxes
3.2 Forms of tax neutrality 28
3.3 Other issues 34
4 Potential concerns arising from the lack of 35
harmonisation
4.1 Loss of government revenue 36
4.2 Distortions to real economic behaviour 41
4.3 Administrative and compliance costs 44
4.4 Co ordination or competition? 46
5 International tax co ordination initiatives 48
5.1 Harmful tax competition 49
5.2 Legal mechanisms to prevent discrimination 51
5.3 The package to tackle harmful competition 54
5.4 OECD Forum for tackling tax competition 62
6 Future issues 64
6.1 Harmonise the corporate tax base 65
6.2 Harmonise corporate tax rates 67
6.3 A European Union corporate income tax 68
6.4 Home State taxation 71
6.5 Abolition of corporate income taxes 74
6.6 Summary 75
References 77
|
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| indexdate | 2024-07-09T19:05:54Z |
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| isbn | 1873357966 |
| language | English |
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| physical | XI, 79 S. |
| publishDate | 2000 |
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| publisher | Institute for Fiscal Studies |
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| spelling | Bond, Stephen 1963- Verfasser (DE-588)124794343 aut Corporate tax harmonisation in Europe a guide to the debate Stephen Bond ... London Institute for Fiscal Studies 2000 XI, 79 S. txt rdacontent n rdamedia nc rdacarrier Banking and finance sigle EU-richtlijnen gtt Harmonisatie gtt Ondernemingsbelastingen gtt Politics and political science sigle Steuer Capital levy European Union countries Corporations Taxation European Union countries Income tax European Union countries Europäische Union. Mitgliedsstaaten HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009995836&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bond, Stephen 1963- Corporate tax harmonisation in Europe a guide to the debate Banking and finance sigle EU-richtlijnen gtt Harmonisatie gtt Ondernemingsbelastingen gtt Politics and political science sigle Steuer Capital levy European Union countries Corporations Taxation European Union countries Income tax European Union countries |
| title | Corporate tax harmonisation in Europe a guide to the debate |
| title_auth | Corporate tax harmonisation in Europe a guide to the debate |
| title_exact_search | Corporate tax harmonisation in Europe a guide to the debate |
| title_full | Corporate tax harmonisation in Europe a guide to the debate Stephen Bond ... |
| title_fullStr | Corporate tax harmonisation in Europe a guide to the debate Stephen Bond ... |
| title_full_unstemmed | Corporate tax harmonisation in Europe a guide to the debate Stephen Bond ... |
| title_short | Corporate tax harmonisation in Europe |
| title_sort | corporate tax harmonisation in europe a guide to the debate |
| title_sub | a guide to the debate |
| topic | Banking and finance sigle EU-richtlijnen gtt Harmonisatie gtt Ondernemingsbelastingen gtt Politics and political science sigle Steuer Capital levy European Union countries Corporations Taxation European Union countries Income tax European Union countries |
| topic_facet | Banking and finance EU-richtlijnen Harmonisatie Ondernemingsbelastingen Politics and political science Steuer Capital levy European Union countries Corporations Taxation European Union countries Income tax European Union countries Europäische Union. Mitgliedsstaaten |
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