Fiscalité et Union douanière

Taxation papers (documents de travail fiscalité)

L'objectif de ces " Taxation papers " est à la fois

  • de faciliter la dissémination des travaux d'analyses de la Direction générale Fiscalité et Union douanière de la Commission européenne et
  • de contribuer au débat sur la fiscalité dans l'Union européenne.

Cette publication prend la forme d'une série de documents de travail rédigés par les spécialistes de la Commission ou par des experts qui travaillent en association avec eux. Comme toute série de documents de travail, elle n'a pas de périodicité fixe.

Ces " Taxation papers " sont rédigés sous la responsabilité des auteurs et, à ce titre, ne correspondent pas nécessairement à la position de la Commission.

 

Tax Uncertainty: Economic Evidence and Policy Responses

Taxation paper No 67: Tax Uncertainty: Economic Evidence and Policy Responses

Written by Antonella Caiumi, Thomas Hemmelgarn and Ernesto Zangari

07/04/2017
Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model

Taxation paper No 66: Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model

Written by Joint Research Center of the European Commission - IPTS

25/10/2016
The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates

Taxation paper No 65: The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of  Capital and on Effective Tax Rates

Annex: Detailed results
Excel tables

Written by Centre For European Economic Research (ZEW) Gmbh

25/10/2016
The Impact of Tax Planning on Forward-Looking Effective Tax Rates

Taxation paper No 64: The Impact of Tax Planning on Forward-Looking Effective Tax Rates

Annex: Detailed results
Excel tables

Written by Centre For European Economic Research (ZEW) Gmbh

25/10/2016
The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates

Taxation paper No 63: Study on The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates

Annex: Detailed results

Written by Centre For European Economic Research (ZEW) Gmbh

02/08/2016
Financial Transaction Taxes in the European Union

Taxation paper No 62: Financial Transaction Taxes in the European Union

Written by Thomas Hemmelgarn , Gaëtan Nicodème, Bogdan Tasnadi, Pol Vermote

12/02/2016
Study on Structures of Aggressive Tax Planning and Indicators

Taxation paper No 61: Study on Structures of Aggressive Tax Planning and Indicators. Final report
Appendix 1: Questionnaires for each MS

Written by Ramboll Management Consulting and Corit Advisory

28/01/2016
Wealth distribution and taxation in EU Member States

Taxation paper No 60: Wealth distribution and taxation in EU Members

Written by Anna Iara

15/12/2015
Tax Shifts

Taxation paper No 59: Tax Shifts

Written by Milena Mathé, Gaëtan Nicodème and Savino Ruà

12/11/2015
Tax Reforms in EU Member States: 2015 Report

Taxation paper No 58: Tax Reforms in EU Member States: 2015 Report

See also the Questions and answers and the info-graphic.

Written by Directorate General for Taxation and Customs Union and Directorate General for Economic and Financial Affairs

28/09/2015
Patent Boxes Design, Patents Location and Local R&D

Taxation paper No 57: Patent Boxes Design, Patents Location and Local R&D

Written by Annette Alstadsæter, Salvador Barrios, Gaetan Nicodeme, Agnieszka Maria Skonieczna, Antonio Vezzani

18/06/2015
Study on the effects and incidence of labour taxation.
Final report

Taxation paper No 56: Study on the effects and incidence of labour taxation. Final report

Written by CPB in consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS

03/06/2015
Experiences with cash-flow taxation and prospects.
Final report

Taxation paper No 55: Experiences with cash-flow taxation and prospects. Final report

Written by Ernst & Young

03/06/2015
Revenue for EMU - A contribution to the debate on Fiscal Union

Taxation paper No 54: Revenue for EMU: A Contribution to the debate on Fiscal Union

Written by Anna Iara

17/03/2015
An Assessment of the Performance of the Italian Tax Debt Collection System

Taxation paper No 53: An Assessment of the Performance of the Italian Tax Debt Collection System

Written by Margherita Ebraico and Savino Ruà

28/01/2015
A Study on R&D Tax Incentives

Taxation paper No 52: A Study on R&D Tax Incentives: Final report

See also the annexes Country fiches and Good practice cases

Written by CPB in consortium with: CAPP, CASE, CEPII, ETLA, IFO, IFS, IHS

06/01/2015
Improving VAT Compliance - random awards for tax compliance

Taxation paper No 51: Improving VAT Compliance-random awards for tax compliance

Written by Jonas Fooken, Thomas Hemmelgarn and Benedikt Herrmann

06/01/2015
Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU

Taxation paper No 50: Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU

Written by Sven Langedijk, Gaëtan Nicodème, Andrea Pagano, Alessandro Rossi

18/11/2014
A wind of change? Reforms of Tax Systems since the launch of Europe 2020

Taxation paper No 49: A wind of change? Reforms of Tax Systems since the launch of Europe 2020

Written by Gaëlle Garnier, Endre György, Kees Heineken, Milena Mathé, Laura Puglisi, Savino Ruà, Agnieszka Skonieczna, Astrid Van Mierlo

18/11/2014
Tax Reforms in EU Member States: 2014 Report

Taxation paper No 48: Tax Reforms in EU Member States: 2014 Report

See also the Questions and answers.

Written by European Commission services

13/10/2014
Fiscal Devaluations in the Euro Area: What has been done since the crisis?

Taxation paper No 47: Fiscal Devaluations in the Euro Area: What has been done since the crisis?

Written by Laura Puglisi

17/10/2014
Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision

Taxation paper No 46: Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision

Written by Panayiotis Nicolaides

17/10/2014
Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

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

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 Risk

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 Structure

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 Taxation

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 costs

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 News

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 report

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 Banks

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

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 taxes

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 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

Annexes

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

Taxation paper No 22: 'Company car taxation'.

Written by Copenhagen Economics.

31/05/2010

 

Taxation and the quality of institutions: asymmetric effects on FDI

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

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

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

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

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

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

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

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

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

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.

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

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

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

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 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 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 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 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 Taxation Paper n°3 - European Commission Staff Working Paper
12/01/2005
VAT indicators Taxation Paper n°2 by Alexandre Mathis
1/04/2004
Tax-based EU own resources: an assessment Taxation Paper n°1 by Philippe Cattoir
1/04/2004