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Werner Vanborren

Personal Details

First Name:Werner
Middle Name:
Last Name:Vanborren
Suffix:
RePEc Short-ID:pva351
[This author has chosen not to make the email address public]

Affiliation

Directorate-General Taxation and Custom Union
European Commission

Bruxelles/Brussel, Belgium
http://ec.europa.eu/taxation_customs/index_en.htm
RePEc:edi:dtcecbe (more details at EDIRC)

Research output

as
Jump to: Working papers

Working papers

  1. Christina Elschner & Werner Vanborren, 2009. "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers 14, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009.
  2. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
  3. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
  4. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
  5. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
  6. Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren, 2004. "European Tax Survey," Taxation Papers 3, Directorate General Taxation and Customs Union, European Commission, revised Nov 2004.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Christina Elschner & Werner Vanborren, 2009. "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers 14, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009.

    Cited by:

    1. Callan, Tim & Savage, Michael, 2013. "Tax and Taxable Capacity: Ireland in Comparative Perspective," Research Notes RN2012/4/1, Economic and Social Research Institute (ESRI).
    2. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Burkhard Heer & Stefan Franz Schubert, 2011. "Unemployment and Debt Dynamics in a Highly Indebted Small Open Economy," CESifo Working Paper Series 3497, CESifo.
    4. Aziz Jaafar & John Thorton, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," Working Papers 15005, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
    5. Stefan F. Schubert, 2011. "The effects of total factor productivity and export shocks on a small open economy with unemployment," Post-Print hal-00851861, HAL.
    6. Jan Svitlík, 2015. "ETR Development and Analysis: Case from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 5-18.
    7. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    8. Yongzheng Liu & Jorge Martinez-Vazquez, 2014. "Inter-Jurisdictional Tax Competition In China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1403, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Yongzheng Liu, 2016. "Do government preferences matter for tax competition?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(2), pages 343-367, April.
    10. Kato, Hayato, 2015. "Lobbying and Tax Competition in an Agglomeration Economy: A Reverse Home Market Effect," CCES Discussion Paper Series 56, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    11. Escudero, Verónica. & Ha, Byung-jin. & Khatiwada, Sameer. & Tobin, Steven., 2011. "Germany : a job-centred approach," Studies on Growth with Equity, International Labour Office, Research Department, number 994634763402676, January.
    12. Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers 09-034, ZEW - Leibniz Centre for European Economic Research.
    13. Christina Elschner & Jost H. Heckemeyer & Christoph Spengel, 2011. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 47-71, February.
    14. Veronika Sobotková, 2012. "Revisiting the debate on harmful tax competition in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 343-350.
    15. Hayato Kato, 2017. "Lobbying and Tax Competition in an Oligopolistic Industry: A Reverse Home Market Effect," Keio-IES Discussion Paper Series 2017-028, Institute for Economics Studies, Keio University.
    16. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta [Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.
    17. Spengel, Christoph & Heckemeyer, Jost Henrich & Bräutigam, Rainer & Nicolay, Katharina & Klar, Oliver & Stutzenberger, Kathrin, 2016. "The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 65, number 148156, September.
    18. Swianiewicz Paweł & Łukomska Julita, 2016. "Local Tax Competition in Poland?," Miscellanea Geographica. Regional Studies on Development, Sciendo, vol. 20(3), pages 37-43, September.

  2. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Leon Bettendorf & Duncan van Limbergen, 2013. "The stability of tax elasticities in The Netherlands," CPB Discussion Paper 256, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Jarmila Zimmermannová & Michal Menšík, 2013. "Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny [Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(1), pages 46-66.
    3. Frey, Rainer & Hussinger, Katrin, 2006. "The Role of Technology in M&As: A Firm Level Comparison of Cross-Border and Domestic Deals," ZEW Discussion Papers 06-069, ZEW - Leibniz Centre for European Economic Research.
    4. Wickens, Michael R. & Polito, Vito, 2013. "Sovereign credit ratings in the European Union: a model-based fiscal analysis," CEPR Discussion Papers 9665, C.E.P.R. Discussion Papers.
    5. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0717, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Zylicz, Tomasz, 2010. "Goals and Principles of Environmental Policy," International Review of Environmental and Resource Economics, now publishers, vol. 3(4), pages 299-334, May.
    7. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Automatic Stabilizers and Economic Crisis: US vs. Europe," NBER Working Papers 16275, National Bureau of Economic Research, Inc.
    8. Michael Knogler & Volkhart Vincentz, 2005. "Auswirkungen der EU-Osterweiterung auf die Arbeitsmärkte der neuen Mitgliedstaaten und der EU-15, insbesondere Deutschland," Working Papers 257, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    9. Gaëtan Nicodème, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 2008 - 2015 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    10. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
    11. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    12. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
    13. Thomas Hemmelgarn & Gaetan Nicodeme, 2010. "The 2008 Financial Crisis and Taxation Policy," Taxation Papers 20, Directorate General Taxation and Customs Union, European Commission.
    14. Marcel Gérard & Christian Valenduc, 2007. "La politique fiscale sous contraintes," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 173-192.
    15. Doris Prammer & Lukas Reiss, 2014. "Fiscal Projections by the Oesterreichische Nationalbank: Methods and Motives," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 2, pages 31-48.
    16. Johannes Becker & Nadine Riedel, 2008. "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers 0816, Oxford University Centre for Business Taxation.
    17. Maria Lenuta Ulici-Ciupac & Ioana Pop-Radu & Maria Letitia Bratulescu (Andronic), 2013. "Study on the European Welfare and Tax Systems Models Used to Support Economic Growth and Overcome the Effects of the Crisis," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 149-162, December.
    18. Květa Kubátová, 2011. "The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007 [Komparativní analýza specifických efektivních průměrných sazeb daní korpora," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 79-91.
    19. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    20. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
    21. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
    22. Copenhagen Economics, 2010. "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies 0034, Directorate General Taxation and Customs Union, European Commission, revised Apr 2011.
    23. Francesco Franco, 2011. "Adjusting to external imbalances within the EMU, the case of Portugal," Nova SBE Working Paper Series wp556, Universidade Nova de Lisboa, Nova School of Business and Economics.
    24. Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis.
    25. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
    26. G. Candela & E. Randon & A. E. Scorcu, 2012. "L imposta sul valore aggiunto: regime ordinario e regime del margine a confronto. Il caso del mercato dell arte. A general comparison between different VAT Regimes: the normal vs the special scheme. A," Working Papers wp838, Dipartimento Scienze Economiche, Universita' di Bologna.
    27. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    28. Crasneac Alexandru & Hetes Gavra Roxana & Miru Oana, 2011. "Fiscal Decentralization And Fiscal Autonomy In The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 370-375, July.
    29. Inocentiu Alexandru Florea, 2014. "The evolution of public expenditure in Romania during the global economic crisis," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 205-212, December.
    30. Riedel, Nadine, 2008. "Essays on the Taxation of Multinational Firms," Munich Dissertations in Economics 8530, University of Munich, Department of Economics.
    31. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    32. Erdős, Tibor, 2012. "Egykulcsos jövedelemadó és gazdasági növekedés [Single-rate income tax and economic growth]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 109-138.
    33. Laenen, Wout & Moons, Cindy & Persyn, Damiaan, 2011. "The effect of labour taxes on labour demand: a comparison between Belgium and neighbouring countries," Working Papers 2011/25, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    34. Tanja Kosi & Štefan Bojnec, 2010. "Tax Competitiveness of Croatia and Slovenia as Tourist Destinations," Academica Turistica - Tourism and Innovation Journal, University of Primorska Press, vol. 3(1-2), pages 38-52.
    35. Karkalakos, Sotiris & Makris, Miltiadis, 2008. "Capital Tax Competition in the European Union: Theory and Evidence from Two Natural Experiments," MPRA Paper 21437, University Library of Munich, Germany, revised 2010.
    36. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    37. Vasile POPEANGA & Vasile Nicolae POPEANGA, 2010. "Taxation in Norway," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 83-90, June.
    38. Brendan O'Connor, 2013. "The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 511-540.
    39. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    40. Mihaila, Nicoleta & Isachi, Silvia, 2011. "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 15(3), pages 88-97.
    41. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    42. Bunescu Liliana & Mihaiu Diana Marieta, 2010. "A Short Analysis On The Sensitivity Of Tax Revenues In Romania During 2000 - 2009," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 332-337, July.

  3. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. Barrios Cobos, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2017. "Dynamic scoring of tax reforms in the European Union," ZEW Discussion Papers 17-017, ZEW - Leibniz Centre for European Economic Research.
    3. Jan Babecky & Oxana Babetskaia-Kukharchuk & Kamil Galuscak & Dana Hajkova & Jaroslav Hermanek & Tomas Holub & Roman Horvath & Petr Jakubik & Lubos Komarek & Zlatuse Komarkova & Petr Kral & Filip Novot, 2008. "Analyses of the Czech Republic's Current Economic Alignment with the Euro Area 2008," Occasional Publications - Edited Volumes, Czech National Bank, number as08 edited by Dana Hajkova, January.
    4. Annegrete Bruvoll, 2009. "On the measurement of environmental taxes," Discussion Papers 599, Statistics Norway, Research Department.
    5. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    6. Liliana Anamaria Draghici, 2016. "The Fiscal Policy in the EU States from Central and Eastern Europe," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 150-158, November.
    7. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    8. Hrvoje Šimović, 2009. "Effective Corporate Income Tax Burden in Croatia," EFZG Working Papers Series 0902, Faculty of Economics and Business, University of Zagreb.
    9. Cole, Alexandre Lucas & Guerello, Chiara & Traficante, Guido, 2023. "Government Debt Deleveraging in the EMU," MPRA Paper 115980, University Library of Munich, Germany.
    10. Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms," JRC Working Papers on Taxation & Structural Reforms 2016-09, Joint Research Centre.
    11. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    12. European Commission, 2018. "Taxation trends in the European Union: 2018 edition," Taxation trends 2018, Directorate General Taxation and Customs Union, European Commission.
    13. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
    14. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    15. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
    16. Dimitris Papageorgiou, 2009. "Macroeconomic Implications of Alternative Tax Regimes: The Case of Greece," Working Papers 97, Bank of Greece.
    17. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    18. Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
    19. Matti Viren, 2009. "Does the Value-Added Tax Shift to Consumption Prices?," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 3(2), pages 123-142, July.
    20. Zdeněk Hrdlička & Jana Ištvánfyová & Leoš Vítek, 2010. "Systémy účetnictví a evidence daňových příjmů vládních institucí [The System of Accounting for Government Tax Revenues]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(2), pages 253-270.
    21. Anamarija Separovic, 2009. "The Influence of the Tax Wedge on Unemployment in OECD Countries in Comparison with Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 33(4), pages 463-477.
    22. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    23. Ana Grdoviæ Gnip & Iva Tomic, 2010. "How hard does the tax bite hurt? Croatian vs. European worker," Financial Theory and Practice, Institute of Public Finance, vol. 34(2), pages 109-142.
    24. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    25. Vladimir Gligorov & Anna Iara & Michael Landesmann & Robert Stehrer & Hermine Vidovic, 2008. "Western Balkan Countries: Adjustment Capacity to External Shocks, with a Focus on Labour Markets," wiiw Research Reports 352, The Vienna Institute for International Economic Studies, wiiw.
    26. Benedikt Franke & Dirk Simons & Dennis Voeller, 2016. "Who benefits from the preferential treatment of business property under the German inheritance tax?," Journal of Business Economics, Springer, vol. 86(9), pages 997-1041, December.
    27. Daniela Penu, 2016. "Indirect Taxes in Romania – an Econometric Analysis," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 121-128, March.
    28. Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    29. Michael Goldblatt, 2010. "Comparison of emissions trading and carbon taxation in South Africa," Climate Policy, Taylor & Francis Journals, vol. 10(5), pages 511-526, September.

  4. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.

    Cited by:

    1. Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2020. "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," CESifo Working Paper Series 8605, CESifo.
    2. Jan Svitlík, 2015. "ETR Development and Analysis: Case from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 5-18.
    3. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    4. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    5. Slavomira Tahlova & Anna Banociova, 2019. "Assessment of Corporate Income Tax Revenues in the Light of Their Current Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 15(1), pages 87-97.
    6. Bernardi, L., 2012. "Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance," MPRA Paper 40050, University Library of Munich, Germany.
    7. Escudero, Verónica. & Ha, Byung-jin. & Khatiwada, Sameer. & Tobin, Steven., 2011. "Germany : a job-centred approach," Studies on Growth with Equity, International Labour Office, Research Department, number 994634763402676, January.
    8. Yongzheng Liu & Jorge Martinez-Vazquez, 2010. "The Growth-Inequality Tradeo in the Design of Tax Structure: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Taro Ohno & Masaki Hotei & Eiichiro Sato & Chie Umezaki, 2015. "Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 11(2), pages 333-360, March.
    10. Simon Loretz & Margit Schratzenstaller, 2019. "Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), pages 61-71, January.
    11. Vincent Daxbek & Antonio Estache, 2013. "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES ECARES 2013-25, ULB -- Universite Libre de Bruxelles.
    12. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2, Edward Elgar Publishing.
    13. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta [Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.
    14. N. N., 2019. "WIFO-Monatsberichte, Heft 1/2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), January.
    15. Spengel, Christoph & Heckemeyer, Jost Henrich & Bräutigam, Rainer & Nicolay, Katharina & Klar, Oliver & Stutzenberger, Kathrin, 2016. "The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 65, number 148156, September.

  5. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. Angelopoulos, Konstantinos & Malley, James, 2008. "Tax Structure, Growth and Welfare in the UK," SIRE Discussion Papers 2008-18, Scottish Institute for Research in Economics (SIRE).
    3. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    4. Jaanika Merikull & Tairi Room & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
    5. Francisco de Castro Fernández & José Manuel González Mínguez, 2008. "The composition of public finances and long-term growth: a macroeconomic approach," Occasional Papers 0809, Banco de España.
    6. Caroline Dieckhoener & Andreas Peichl, 2009. "Financing Social Security: Simulating Different Welfare State Systems for Germany," SOEPpapers on Multidisciplinary Panel Data Research 180, DIW Berlin, The German Socio-Economic Panel (SOEP).
    7. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    8. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    9. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    10. European Commission, 2018. "Taxation trends in the European Union: 2018 edition," Taxation trends 2018, Directorate General Taxation and Customs Union, European Commission.
    11. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    12. Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis.
    13. Jaanika Merikull & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
    14. Vita Jagric & Sebastjan Strasek & Timotej Jagric & Tanja Markovic-Hribernik, 2009. "Personal Income Tax Reforms as a Competitive Advantage," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 189-218, May.
    15. European Commission, 2021. "Taxation trends in the European Union: 2021 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
    16. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    17. Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
    18. Bleischwitz, Raimund, 2009. "Eco-innovation - putting the EU on the path to a resource and energy efficient economy," MPRA Paper 19939, University Library of Munich, Germany.
    19. Jiří Kostohryz, 2013. "Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States [Porovnání vlivu daní a dalších faktorů na chování podniků ve starýc," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 55-69.
    20. Srđan Đinđić, 2013. "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 58(196), pages 133-156, January –.
    21. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
    22. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    23. Tanja Kosi & Štefan Bojnec, 2010. "Tax Competitiveness of Croatia and Slovenia as Tourist Destinations," Academica Turistica - Tourism and Innovation Journal, University of Primorska Press, vol. 3(1-2), pages 38-52.
    24. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    25. Eugenia Ramona Nandra, 2007. "Opportunity and accounts consolidation conditions," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 28-38, November.
    26. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    27. Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

  6. Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren, 2004. "European Tax Survey," Taxation Papers 3, Directorate General Taxation and Customs Union, European Commission, revised Nov 2004.

    Cited by:

    1. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.

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NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 4 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-EEC: European Economics (4) 2008-10-28 2009-05-02 2009-05-16 2009-07-03
  2. NEP-PBE: Public Economics (4) 2008-10-28 2009-05-02 2009-05-16 2009-07-03
  3. NEP-PUB: Public Finance (4) 2008-10-28 2009-05-02 2009-05-16 2009-07-03
  4. NEP-ACC: Accounting and Auditing (3) 2008-10-28 2009-05-16 2009-07-03

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