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Selected International Third-Country Tax-Governance Issues

Λεπτομερής ανάλυση 13-10-2015

This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It examines some of the pressures that European countries will face over the coming decade as they move towards a more transparent tax environment and continue to push for better tax compliance and the impact on promoting good governance in third countries. The first part of this paper provides a brief overview of ...

Establishing a Financial Transaction Tax in the EU

Εν συντομία 10-05-2012

There are increasing calls for the financial sector to contribute to the resolution of the financial crisis and to help prevent its repeat.

Tax Competition in the European Union

Μελέτη 15-12-1998

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.

Fiscal Measures in the Transport Sector

Μελέτη 01-01-1998

After outlining the theoretical bases of the internalisation of external costs and the Community guidelines on this subject, the working document sets out the measures tgaken or planned on taxes on vehicles, fuel and infrastructures.