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Author: Joeri Gorter
Publisher:
Published: 2001
Total Pages: 104
ISBN-13: 9789012092814
DOWNLOAD EBOOKDownload or read book Capital Income Taxation in Europe written by Joeri Gorter and published by . This book was released on 2001 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Capital Income in Hungary and in the European Union written by Jean-Jacques Dethier and published by . This book was released on 1998 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author: Roberto Violi
Publisher:
Published: 2008
Total Pages: 37
ISBN-13:
DOWNLOAD EBOOKThe quest for financial integration in Europe has created pressures to adapt the taxation of income from capital to the new reality of free capital movments and access to global markets for investments. Taxation of income from capital is among the most important factors affecting investment decisions, as relative returns on real and financial assets may be altered substantially by taxes levied on income and/or capital gains. As a result, cross-border capital flows are also significantly affected by the orientation of tax policy regarding saving and investment. International tax coordination, which requires a dose of political integration, may be limited and cannot always provide a feasible alternative. Substantial improvements in the efficiency of the European markets for government and corporate bonds were achieved in the 1990s; in this instance successful unification of monetary policy in Europe has played an important role. Capital income tax reform has caught up only partially with the rapid changes in the European financial markets. The granting of tax-exempt status to foreign investment in virtually all European counries - Italy's experience being and important case in point - proved to be a crucial factor in fostering a levelled playing field by removing the distortions generated by double taxation on interest income. By contrast, the integration of European stock markets has proceeded at a relatively slow pace when compared to the rapid convergence of money and bond markets. Different corporate tax regimes and cross-countriy disparities in the tax treatment of dividends and capital gains appear to be significant factors segmenting European bourses. Differences in capital income taxation across borders and investors are stil driving a non-negligible wedge across stock market returns and valuations within the euro-area and between it and other currency areas.
Download or read book Capital Income Taxation in the EU written by Roberto Violi and published by . This book was released on 2008 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The quest for financial integration in Europe has created pressures to adapt the taxation of income from capital to the new reality of free capital movments and access to global markets for investments. Taxation of income from capital is among the most important factors affecting investment decisions, as relative returns on real and financial assets may be altered substantially by taxes levied on income and/or capital gains. As a result, cross-border capital flows are also significantly affected by the orientation of tax policy regarding saving and investment. International tax coordination, which requires a dose of political integration, may be limited and cannot always provide a feasible alternative. Substantial improvements in the efficiency of the European markets for government and corporate bonds were achieved in the 1990s; in this instance successful unification of monetary policy in Europe has played an important role. Capital income tax reform has caught up only partially with the rapid changes in the European financial markets. The granting of tax-exempt status to foreign investment in virtually all European counries - Italy's experience being and important case in point - proved to be a crucial factor in fostering a levelled playing field by removing the distortions generated by double taxation on interest income. By contrast, the integration of European stock markets has proceeded at a relatively slow pace when compared to the rapid convergence of money and bond markets. Different corporate tax regimes and cross-countriy disparities in the tax treatment of dividends and capital gains appear to be significant factors segmenting European bourses. Differences in capital income taxation across borders and investors are stil driving a non-negligible wedge across stock market returns and valuations within the euro-area and between it and other currency areas.
Author: Peter H. J. Essers
Publisher:
Published: 2005
Total Pages: 338
ISBN-13: 9789076078816
DOWNLOAD EBOOKOne of the most difficult questions faced in tax law is how to determine the taxable base. Starting from the ability-to-pay principle, income is generally considered to be the best indicator to measure the ability to pay taxes. The main question, however, is how income should be defined. Particularly the notion of income from capital causes many problems. Ordinary workers are bearing the burden of the fact that capital owners can no longer be taxed because of globalization and information technology. These problems were discussed in depth during the 2003 conference of the European Association of Tax Law Professors (EATLP) in Cologne. This book contains the proceedings of this conference. In the first part of the book the influence of general and specific principles on the taxation of income from capital is discussed, e.g. the influence of the S-H-S model, the source theory and the cash flow method. Further, the relationship between personal income taxes and other taxes related to income from capital is analysed. The second part deals with how European countries determine the taxable base of income from capital. This part shows how the conflict between the accrual concept of income and the realization principle is tackled in various European countries; the different possibilities of tax deferral in Europe, the possible treatment of capital gains and losses, the influence of inflation, the taxation of imputed income and, finally, the various emigration taxes in Europe are analysed. The third part of the book contains a general report based on the conclusions from the various contributions and discussions at the conference in Cologne.
Download or read book The Notion of Income from Capital written by Peter H. J. Essers and published by . This book was released on 2005 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most difficult questions faced in tax law is how to determine the taxable base. Starting from the ability-to-pay principle, income is generally considered to be the best indicator to measure the ability to pay taxes. The main question, however, is how income should be defined. Particularly the notion of income from capital causes many problems. Ordinary workers are bearing the burden of the fact that capital owners can no longer be taxed because of globalization and information technology. These problems were discussed in depth during the 2003 conference of the European Association of Tax Law Professors (EATLP) in Cologne. This book contains the proceedings of this conference. In the first part of the book the influence of general and specific principles on the taxation of income from capital is discussed, e.g. the influence of the S-H-S model, the source theory and the cash flow method. Further, the relationship between personal income taxes and other taxes related to income from capital is analysed. The second part deals with how European countries determine the taxable base of income from capital. This part shows how the conflict between the accrual concept of income and the realization principle is tackled in various European countries; the different possibilities of tax deferral in Europe, the possible treatment of capital gains and losses, the influence of inflation, the taxation of imputed income and, finally, the various emigration taxes in Europe are analysed. The third part of the book contains a general report based on the conclusions from the various contributions and discussions at the conference in Cologne.
Author: Luigi Bernardi
Publisher: Routledge
Published: 2004
Total Pages: 336
ISBN-13: 1134352778
DOWNLOAD EBOOKThis impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Download or read book Tax Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author: Horst Siebert
Publisher: Routledge
Published: 2019-07-11
Total Pages: 281
ISBN-13: 1000309363
DOWNLOAD EBOOKThis book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Download or read book Reforming Capital Income Taxation written by Horst Siebert and published by Routledge. This book was released on 2019-07-11 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Author: Jack M. Mintz
Publisher: World Bank Publications
Published: 1992-01-01
Total Pages: 32
ISBN-13: 9780821323014
DOWNLOAD EBOOKThis report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.
Download or read book Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe written by Jack M. Mintz and published by World Bank Publications. This book was released on 1992-01-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.
Author: Mr. Alexander D Klemm
Publisher: International Monetary Fund
Published: 2021-05-20
Total Pages: 41
ISBN-13: 1513573446
DOWNLOAD EBOOKThis paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity.
Download or read book Capital Income Taxation in the Netherlands written by Mr. Alexander D Klemm and published by International Monetary Fund. This book was released on 2021-05-20 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity.
Author: Ernesto Crivelli
Publisher: International Monetary Fund
Published: 2021-05-25
Total Pages: 61
ISBN-13: 1513570765
DOWNLOAD EBOOKThis paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Download or read book Taxing Multinationals in Europe written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2021-05-25 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Author: Michael Lang
Publisher: Edward Elgar Publishing
Published: 2013-10-31
Total Pages: 384
ISBN-13: 1782545425
DOWNLOAD EBOOKThe book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars
Download or read book Corporate Income Taxation in Europe written by Michael Lang and published by Edward Elgar Publishing. This book was released on 2013-10-31 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars
