ERN: Taxation最新文献_第6页

Unitary Taxation in Federal and Regional Integrated Markets 联邦和地区一体化市场中的单一税

ERN: Taxation Pub Date : 2014-09-01 DOI: 10.2139/SSRN.2587724

Erika Siu, M. Nalukwago, Rachmanto Surahmat, Marcos Aurélio P. Valadão

引用次数: 7

The Effect of Direct Democracy on the Level and Structure of Local Taxes 直接民主对地方税水平和结构的影响

ERN: Taxation Pub Date : 2014-01-15 DOI: 10.2139/ssrn.2383246

Zareh Asatryan, T. Baskaran, F. Heinemann

引用次数: 29

Choosing between the UN and OECD Tax Policy Models: An African Case Study 联合国和经合组织税收政策模式的选择:一个非洲案例研究

ERN: Taxation Pub Date : 2014-01-01 DOI: 10.3366/AJICL.2014.0077

Veronika Daurer, R. Krever

引用次数: 22

Property Tax and Income Distribution: A Panel Data Analysis for EU 财产税与收入分配:欧盟的面板数据分析

ERN: Taxation Pub Date : 2013-11-23 DOI: 10.2139/ssrn.2358851

M. Georgiou

引用次数: 1

Identifying Local Tax Mimicking: Administrative Borders and a Policy Reform 识别地税模仿:行政边界与政策改革

ERN: Taxation Pub Date : 2013-06-18 DOI: 10.2139/ssrn.2281493

T. Baskaran

引用次数: 95

European Tax Law Concepts in the ECJ's Case Law: The Concepts of Tax, Valid Commercial Reasons, Withholding Tax and Centre of Main Interests of the Debtor 欧洲法院判例法中的欧洲税法概念:税收概念、有效商业理由、预扣税和债务人主要利益中心

ERN: Taxation Pub Date : 2013-06-01 DOI: 10.2139/SSRN.2289370

Ana Gabriela Rocha

引用次数: 0

'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance “我能为您做些什么?”税务机关的感知服务导向与税务合规

ERN: Taxation Pub Date : 2013-05-29 DOI: 10.2139/ssrn.2271574

K. Gangl, Stephan Muehlbacher, Manon de Groot, S. Goslinga, Eva B. Hofmann, C. Kogler, G. Antonides, E. Kirchler

引用次数: 95

Intergenerational Earnings Mobility and Preferences for Redistribution 代际收入流动与再分配偏好

ERN: Taxation Pub Date : 2012-11-01 DOI: 10.2139/ssrn.2186466

T. Siedler, Bettina Sonnenberg

引用次数: 8

A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants 欧盟企业税收的面板数据计量经济学研究:结构性、周期性商业和制度决定因素

ERN: Taxation Pub Date : 2012-10-16 DOI: 10.2139/ssrn.2162442

Marta Emília Rodrigues Monteiro

{"title":"A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants","authors":"Marta Emília Rodrigues Monteiro","doi":"10.2139/ssrn.2162442","DOIUrl":"https://doi.org/10.2139/ssrn.2162442","url":null,"abstract":"This paper studies the economic determinants of corporate tax revenue to Gross Domestic Product (GDP) across European Union members over the period 1998-2009. The Feasible Generalized Least Squares (FGLS) regression results suggest that structural, cyclical, international and institutional factors such as GDP, Government Deficit, Industry Turnover, Unemployment, Number of Enterprises, Trade Openness, Foreign Direct Investment (FDI) and Corruption affect revenue performance of an economy. Thus, the findings show that Unemployment Rate and Corruption have an adverse effect on tax collection, while the other analysed factors contribute to a better performance concerning tax collection. In the present paper we also consider as explanatory factors the tax variables Effective Average Tax Rate (EATR) and Effective Marginal Tax Rate (EMTR). In fact, empirical results indicate a parabolic relationship between EMTR and corporate tax revenues, reinforcing the hypothesis of the existence of a Laffer curve. Our findings also suggest that the last two years of European Union enlargement are likely not to have had effect in corporate tax revenue to GDP. In addition, specific factors of some countries (Greece, Portugal and Spain) seem to positively affect corporate revenues.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"43 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116504028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 19

Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income 对房屋所有权征税:应纳税所得额中包括净估算租金的分配效应

ERN: Taxation Pub Date : 2012-07-01 DOI: 10.2139/ssrn.2047279

F. Figari, Alari Paulus, H. Sutherland, P. Tsakloglou, G. Verbist, Francesca Zantomio

{"title":"Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income","authors":"F. Figari, Alari Paulus, H. Sutherland, P. Tsakloglou, G. Verbist, Francesca Zantomio","doi":"10.2139/ssrn.2047279","DOIUrl":"https://doi.org/10.2139/ssrn.2047279","url":null,"abstract":"Imputed rental income of homeowners is tax exempt in most countries, despite the longstanding arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal and distributional consequences of including homeowners’ imputed rent, net of mortgage interest and maintenance costs, in taxable income as any cash income source that extends consumption opportunities. Three scenarios are analysed in six European countries: in the first imputed rent is included in the taxable income of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral incomes are abolished. In two further revenue-neutral scenarios, the additional tax revenue raised through the taxation of imputed rent is redistributed to taxpayers, either through a proportional rebate or a lump-sum tax credit. Results show how including net imputed rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears to be a promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality-increasing side-effects.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"404 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132297775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 29