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Measuring Tax Burdens in Europe [PDF]
, 2005 This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in Mendoza, Razin, and Tesar (1994). The available Eurostat data allow to compute the tax wedge on consumption, labor and capital. We show that effective tax rates in the 10 new member states of the EU are on average 10 percentage points
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International Tax and Public Finance, 1998
This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure,
de Mooij, RA (Ruud), Bovenberg, AL
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This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure,
de Mooij, RA (Ruud), Bovenberg, AL
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, 2004 The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important consideration in any reform of these taxes is their impact of the distribution of income, or their tax burden. This staff paper presents background and analysis of the burden of the existing system of taxes.
Dillon Alleyne +3 more
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Nonpoint Source Pollution Taxes and Excessive Tax Burden
1998If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions.
Karp, Larry S., Karp, Larry S.
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2002
Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are ...
Leibrecht, Markus, Römisch, Roman
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Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are ...
Leibrecht, Markus, Römisch, Roman
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Inheritance tax: Limit corporate privileges and spread tax burden [PDF]
DIW Economic Bulletin, 2015 After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions.
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Tax Burden on German Companies – Income Tax Burden and Administrative Costs
2021Fochmann, Martin +4 more
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Current treatment and recent progress in gastric cancer
Ca-A Cancer Journal for Clinicians, 2021Smita S Joshi, Brian D Badgwell
exaly