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Λέξη κλειδί
Ημερομηνία

Taxation in Europe: Recent Developments

01-03-2003

This Study updates three earlier papers in the Economic Affairs Series:  Tax Competition in the European Union (ECON 105, October 1998);  Tax Co-ordination in the European Union (ECON 125, January 2001); and  Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not repeat material already covered in the previous publications, but analyses recent developments in a number of taxation fields: corporate taxation, the taxation of energy, the continuing negotiations ...

This Study updates three earlier papers in the Economic Affairs Series:  Tax Competition in the European Union (ECON 105, October 1998);  Tax Co-ordination in the European Union (ECON 125, January 2001); and  Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not repeat material already covered in the previous publications, but analyses recent developments in a number of taxation fields: corporate taxation, the taxation of energy, the continuing negotiations on the 'Monti Package', the taxation of motor vehicles, possible new proposals on the taxation of wine and the wider international context, including the work of OECD to tackled 'tax havens' and EU/US disputes over taxation. In addition, a new section provides a detailed survey of how the main taxes are levied in the thirteen candidate countries, and examines the possible effects of enlargement on taxation in the European Union itself.

The Taxation of Energy

01-02-2003

This Briefing outlines the background to the proposals on the taxation of energy currently under discussion in the European Parliament and in ECOFIN. It recalls earlier debates on the harmonisation of excise duties on mineral oils and on a CO2 tax. It then summarises the Commission's proposals – and the progress made so far – on the overall taxation of energy; on the taxation of diesel fuel; and on the taxation of biofuels.

This Briefing outlines the background to the proposals on the taxation of energy currently under discussion in the European Parliament and in ECOFIN. It recalls earlier debates on the harmonisation of excise duties on mineral oils and on a CO2 tax. It then summarises the Commission's proposals – and the progress made so far – on the overall taxation of energy; on the taxation of diesel fuel; and on the taxation of biofuels.

Tax Competition in the European Union

15-12-1998

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.

Is competition between tax systems a useful discipline on revenue-hungry governments? Or does it erode the tax base, resulting in higher burdens on labour and higher unemployment? Does Economic and Monetary Union automatically mean tax harmonisation? Part I of this study examines these issues and the steps that have recently been taken in the field. Part II provides a detailed survey of how Direct Taxes - on labour, on savings and corporations - are currently levied within the EU.

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