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.
Tax reforms in EU Member States 2012 - Tax policy challenges for economic growth and fiscal sustainability  |
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 solutions | 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? | 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 Sector | 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 Remuneration | 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 perpective | 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 sustainability | 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 Crisis | 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 Mobility | Taxation paper No 26: 'Financing Bologna Students' Mobility'. Written by Marcel Gérard |
| 15/12/2010 |
| Financial sector taxation |
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 States |
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 level |
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 taxation(2.04 Mb) |
Taxation paper No 22: 'Company car taxation'. Written by Copenhagen Economics. |
| 31/05/2010 |
| Taxation and the quality of institutions: asymmetric effects on FDI(1.25 Mb) |
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 policy(635 Kb) |
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 policy(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 Directive(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 Reforms(1.21 Mb) |
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 Decisions(556 Kb) |
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 Distortions(432 Kb) |
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 Union(541 Kb) |
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 Union(4.22 Mb) |
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 EU(1.72 Mb) |
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.(336 Kb) |
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 approach(444 Kb) |
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 Taxation(818 Kb) |
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 Canada(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 States(3.04 Mb) | 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 Belgium(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 Corporations(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 Labour(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 Survey(1.18 Mb) | Taxation Paper n°3 - European Commission Staff Working Paper |
| 12/01/2005 |
| VAT indicators(268 Kb) | Taxation Paper n°2 by Alexandre Mathis |
| 1/04/2004 |
| Tax-based EU own resources: an assessment(366 Kb) | Taxation Paper n°1 by Philippe Cattoir |
| 1/04/2004 |