With its ambitious agenda to work towards growth, boosting investments and deepening the integration of economies, the European Commission aims at meeting demands for social justice and economic growth also through fair and effective tax coordination. Together with the European Union‘s Member St...
The corporate income tax gap (CIT Gap) is the gap between corporate tax revenues as they “should be” collected and as they “are” collected. The gap is an indication of potential CIT revenue losses. The topic has gained in prominence in the public domain given its impact on public finances, on th...
The high tax burden on labour in Slovenia is likely to have an adverse effect on labour market outcomes and, in turn, potential GDP. This effect is particularly relevant in an ageing country whose active population is expected to shrink. International institutions have been recommending to Slove...
The importance of tackling income inequality has been stressed in the context of the European Pillar of Social Rights. In this context, the 2018 Annual Growth Survey underlined the relevance of labour taxes to pursue inclusive growth, as it has an important impact on economic growth but also on ...
The basic premise for the discussion is that the present overall structure of taxation of crossborder portfolio and individuals' equity investments creates distortions to investments in two ways. First , it may lead to a higher overall taxation of dividends from non-domestic than domestic equity...
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic in...
After a short overview of the distribution of private wealth and asset-based taxation in EU Members, this paper provides a range of economic arguments to make the case for assetbased taxation. Thereafter, aspects of design and implementation of specific asset-based taxes, notably housing, net we...
Labour mobility creates many issues in the treatment of income for tax purposes. Cross-border workers may suffer, or appear to suffer, unfair treatment with potential double taxation. Equally, certain fact patterns can appear to give the opportunity to avoid taxation altogether. This study analy...
Business and citizens risk being taxed by more than one Member State on the same revenue as soon as they cross an internal border within the Single Market even almost 20 years since its creation (according to the European Commission's recent Communication on Double Taxation COM(2011)712). A year...
