Taxation papers (documents de travail fiscalité)

Taxation paper No 25: 'Financial sector taxation'.

Written by European Commission Services.

First published as Staff Working Document SEC(2010)1166

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

Written by European Commission Services.

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

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

Taxation paper No 22: 'Company car taxation'.

Written by Copenhagen Economics.

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

Written by Serena Fatica.

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

Written by Thomas Hemmelgarn and Gaëtan Nicodème.

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

Written by Katri Kosonen and Gaëtan Nicodème.

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.

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.

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

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

Taxation Paper No 15 - Corporate Income Tax and Economic Distortions

Written by Gaëtan Nicodème.

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

Written by Christina Elschner and Werner Vanborren.

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.

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

Written by Joanna Piotrowska and Werner Vanborren.

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

Written by Ruud A. de Mooij and Gaëtan Nicodème.

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

Rédigé par Philippe Cattoir.

Taxation Paper n° 9 - 'The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options'. Rédigé par Ana Agúndez-García.

Taxation Paper n° 8 - "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada". Rédigé par Joann Martens Weiner.

Taxation Paper n°7 - Measuring the effective levels of company taxation in the new member States : A quantitative analysis. Rédigé par Martin Finkenzeller et Christoph Spengel

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. Rédigé par Christian Valenduc

Taxation Paper n°5 - An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. Rédigé par Claudius Schmidt-Faber

Taxation Paper n°4 - Examination of the macroeconomic implicit tax rate on labour derived by the European Commission. Rédigé par Peter Heijmans et Paolo Acciari

Taxation Paper n°2 par Alexandre Mathis

Taxation Paper n°1 par Philippe Cattoir