Navigation path

Additional tools

Taxation Papers

The aim of the "Taxation papers" is twofold:

  • to facilitate the spreading of the analysis of the Commission's Taxation and Customs Union DG and
  • to contribute to the debate on taxation in the European Union.

This publication will consist of a series of working papers written by Commission staff or by experts working in association with them. In common with other working papers series, it will not have a fixed periodicity.

Responsibility for "Taxation papers" rests solely with the authors and, in this regard, they do not necessarily represent the position of the European Commission.

 
Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countriespdf

Taxation paper No 45: Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

Written by Salvador Barrios, Gaëtan Nicodème, Antonio Jesus Sanchez Fuentes
18/07/2014 
Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems pdf

Taxation paper No 44: Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems

Written by Ernesto Zangari
18/07/2014 
Financial Activities Taxes, Bank Levies and Systemic Riskpdf

Taxation paper No 43: Financial Activities Taxes, Bank Levies and Systemic Risk

Written by Giuseppina Cannas, Jessica Cariboni, Massimo Marchesi, Gaëtan Nicodème, Marco Petracco Giudici, Stefano Zedda

18/07/2014
Thin Capitalization Rules and Multinational Firm Capital Structurepdf

Taxation paper No 42: Thin Capitalization Rules and Multinational Firm Capital Structure

Written by Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaëtan Nicodème

03/02/2014
Behavioural Economics and Taxationpdf

Taxation paper No 41: Behavioural Economics and Taxation

Written by Till Olaf Weber, Jonas Fooken and Benedikt Herrmann

15/01/2014
A Review and Evaluation of Methodologies to calculate tax compliance costspdf

Taxation paper No 40: A Review and Evaluation of Methodologies to calculate tax compliance costs

Written by The Consortium consisting of Ramboll Management Consulting, The Evaluation Partnership and Europe Economic Research

20/12/2013
Recent Reforms of Tax Systems in the EU: Good and Bad Newspdf

Taxation paper No 39: Recent Reforms of Tax Systems in the EU: Good and Bad News

Written by Gaëlle Garnier, Aleksandra Gburzynska, Endre György, Milena Mathé, Doris Prammer, Savino Ruà and Agnieszka Skonieczna

30/10/2013
Tax reforms in EU Member States – 2013 reportpdf

Taxation paper No 38: 'Tax Reforms in EU Member States' -
Tax policy challenges for economic growth and fiscal sustainability

Written by European Commission services

08/10/2013
Tax Reforms and the Capital Structure of Bankspdf

Taxation Paper No 37: Tax Reforms and the Capital Structure of Banks

Written by Thomas Hemmelgarn and Daniel Teichmann

30/10/2013
Study on the Impacts of Fiscal Devaluation pdf Choose translations of the previous link 

Taxation paper No 36: 'Study on the Impacts of Fiscal Devaluation'

Written by CPB

16/05/2013
The marginal cost of public funds in the EU: the case of labour versus green taxespdf Choose translations of the previous link 

Taxation paper No 35: 'The marginal cost of public funds in the EU: the case of labour versus green taxes'

Written by Salvador Barrios, Jonathan Pycroft and Bert Saveyn
16/05/2013
Tax reforms in EU Member States 2012 - Tax policy challenges for economic growth and fiscal sustainabilitypdf Choose translations of the previous link 

Taxation paper No 34: 'Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report

Written by European Commission Services

12/10/2012
The Debt-Equity Tax Bias: consequences and solutionspdf Choose translations of the previous link  Taxation paper No 33: 'The Debt-Equity Tax Bias: consequences and solutions'.

Written by Serena Fatica, Thomas Hemmelgarn and Gaëtan Nicodème
10/10/2012
Regressivity of environmental taxation: myth or reality?pdf Choose translations of the previous link  Taxation paper No 32: 'Regressivity of environmental taxation: myth or reality? '.

Written by Katri Kosonen
26/06/2012
Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sectorpdf Choose translations of the previous link  Taxation paper No 31: ' Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector'.

Written by PwC.
26/06/2012
Elasticities of Financial Instruments,Profits and Remunerationpdf Choose translations of the previous link  Taxation paper No 30: 'Elasticities of Financial Instruments,Profits and Remuneration '.

Written by Copenhagen Economics.
26/06/2012
Quality of taxation and the crisis: tax shifts from a growth perpectivepdf Choose translations of the previous link  Taxation paper No 29: 'Quality of taxation and the crisis: tax shifts from a growth perpective'.

Written by Doris Prammer.
14/12/2011
Tax reforms in EU Member States 2011 - Tax policy challenges for economic growth and fiscal sustainabilitypdf Choose translations of the previous link  Taxation paper No 28: 'Tax reforms in EU Member States 2011 - Tax policy challenges for economic growth and fiscal sustainability'

Written by European Commission Services.

10/10/2011
The Role of Housing Tax Provisions in the 2008 Financial Crisispdf Choose translations of the previous link  Taxation paper No 27: 'The Role of Housing Tax Provisions in the 2008 Financial Crisis'

Written by Thomas Hemmelgarn, Gaetan Nicodeme, and Ernesto Zangari
11/03/2011
 
Financing Bologna Students Mobilitypdf Choose translations of the previous link  Taxation paper No 26: 'Financing Bologna Students' Mobility'.

Written by Marcel Gérard
15/12/2010
 
Financial sector taxationpdf Choose translations of the previous link 

Taxation paper No 25: 'Financial sector taxation'.

Written by European Commission Services.

First published as Staff Working Document SEC(2010)1166

2/12/2010
 
Monitoring tax revenues and tax reforms in EU Member Statespdf Choose translations of the previous link 

Taxation paper No 24: 'Monitoring tax revenues and tax reforms in EU Member States - Tax policy after the crisis'.

Written by European Commission Services.

8/10/2010
 
Innovative financing at a global levelpdf Choose translations of the previous link 

Taxation paper No 23: 'Innovative financing at a global level'.

First published as European Commission Staff Working Paper SEC/2010/409.

10/09/2010
 
Company car taxationpdf(2.04 Mb) Choose translations of the previous link 

Taxation paper No 22: 'Company car taxation'.

Written by Copenhagen Economics.

31/05/2010
 
Taxation and the quality of institutions: asymmetric effects on FDIpdf(1.25 Mb) Choose translations of the previous link 

Taxation paper No 21: 'Taxation and the quality of institutions: asymmetric effects on FDI' .

Written by Serena Fatica.

30/03/2010
 
The 2008 financial crisis and taxation policypdf(635 kB) Choose translations of the previous link 

Taxation Paper No 20: 'The 2008 financial crisis and taxation policy'.

Written by Thomas Hemmelgarn and Gaëtan Nicodème.

28/01/2010
The role of fiscal instruments in environmental policypdf(631 kB)

Taxation Paper No 19: 'The role of fiscal instruments in environmental policy.'

Written by Katri Kosonen and Gaëtan Nicodème.

22/07/2009
Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directivepdf(499 kB)

Taxation Paper No 18: 'Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive.'

Written by Thomas Hemmelgarn and Gaëtan Nicodème.

22/07/2009
Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reformspdf(1.21 Mb) Choose translations of the previous link 

Taxation Paper No 17 - Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms

Written by Ruud A. de Mooij and Michael P. Devereux.

2/06/2009
International Taxation and Multinational Firm Location Decisionspdf(556 kB) Choose translations of the previous link 

Taxation Paper No 16 - International Taxation and Multinational Firm Location Decisions

Written by Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème.

8/04/2009
Corporate Income Tax and Economic Distortionspdf(432 kB) Choose translations of the previous link 

Taxation Paper No 15 - Corporate Income Tax and Economic Distortions

Written by Gaëtan Nicodème.

8/04/2009
Corporate effective tax rates in an enlarged European Unionpdf(541 kB) Choose translations of the previous link 

Taxation Paper No 14 - Corporate effective tax rates in an enlarged European Union

Written by Christina Elschner and Werner Vanborren.

8/04/2009
Study on reduced VAT applied to goods and services in the Member States of the European Unionpdf(4.22 Mb) Choose translations of the previous link 

Taxation Paper No 13 - Study on reduced VAT applied to goods and services in the Member States of the European Union.

Written by Copenhagen Economics.

13/10/2008
The corporate income tax rate-revenue paradox Evidence in the EUpdf(1.72 Mb) Choose translations of the previous link 

Taxation Paper No 12 - The corporate income tax rate-revenue paradox: Evidence in the EU.

Written by Joanna Piotrowska and Werner Vanborren.

13/10/2008
Corporate tax policy and incorporation in the EU.pdf(336 kB) Choose translations of the previous link 

Taxation Paper No 11 - Corporate tax policy and incorporation in the EU.

Written by Ruud A. de Mooij and Gaëtan Nicodème.

12/03/2008
A history of the 'tax package': The principles and issues underlying the community approachpdf(444 kB) Choose translations of the previous link 

Taxation Paper No 10 - A history of the "tax package": The principles and issues underlying the community approach.

Written by Philippe Cattoir.

15/12/2006
Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxationpdf(818 kB) Choose translations of the previous link 

Taxation Paper No 9 - 'The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options'. Written by Ana Agúndez-García.

30/10/2006
Group taxation in the EU, Insights from US and Canadapdf(656 kB)

Taxation Paper No 8 - 'Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada'. Written by Joann Martens Weiner.

4/11/2005
Effective levels of company taxation in the new member Statespdf(3.04 Mb) Choose translations of the previous link  Taxation Paper n°7 - Measuring the effective levels of company taxation in the new member States : A quantitative analysis. Written by Martin Finkenzeller and Christoph Spengel
9/03/2005
Corporate income tax evidence from Belgiumpdf(1.61 Mb)Taxation Paper n°6 - Corporate income tax and the taxation of income from capital. Some evidence from the past reforms and the present debate on corporate income taxation in Belgium.Written by Christian Valenduc
9/03/2005
Implicit Tax Rate for Non-Financial Corporationspdf(2.59 Mb)Taxation Paper n°5 - An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. Written by Claudius Schmidt-Faber
9/03/2005
Macroeconomic Tax Rate on Labourpdf(580 kB)Taxation Paper n°4 - Examination of the macroeconomic implicit tax rate on labour derived by the European Commission. Written by Peter Heijmans and Paolo Acciari
9/03/2005
European Tax Surveypdf(1.18 Mb)Taxation Paper n°3 - European Commission Staff Working Paper
12/01/2005
VAT indicatorspdf(268 kB)Taxation Paper n°2 by Alexandre Mathis
1/04/2004
Tax-based EU own resources: an assessmentpdf(366 kB)Taxation Paper n°1 by Philippe Cattoir
1/04/2004