Tax harmonisation in Europe: Moving forward

Agnès Benassy-Quéré, Alain Trannoy, Guntram Wolff, 22 July 2014

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The issue of tax harmonisation has been repeatedly debated in the EU since the European Economic Community was established. Substantial tax harmonisation exists in the area of indirect taxation, and proposals regarding corporations are on the table, such as the project of Common Consolidated Corporate Income Tax (CCCTB, see European Commission 2011a).

Topics: EU policies, Financial markets, Taxation
Tags: banking union, corporation tax, EU, financial activity tax, multinationals, tax, tax avoidance, tax competition, tax harmonisation, Tiebout competition

Tax-policy procyclicality

Carlos A. Vegh , Guillermo Vuletin, 1 October 2013

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It is well-established that government spending in developing countries has often been procyclical. In other words, government spending has increased in good times and contracted in bad times, thus exacerbating the underlying business cycle. The inability to save in good times to build a war chest for bad times has often led to wrenching financial and sovereign-debt crises.

Topics: Macroeconomic policy, Taxation
Tags: austerity, business cycles, cyclicality, developing countries, fiscal policy, tax

Advertising and consumer prices

Ferdinand Rauch, 13 November 2012

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There is an old debate in economic theory, which goes back at least to Marshall (1919), about whether advertising increases or decreases the prices of consumer goods. Some have argued that advertising provides information to consumers, such as information on prices or the existence of products (for example Butters 1977 or Stahl 1989).

Topics: Microeconomic regulation, Taxation
Tags: advertising, consumer prices, tax

Socioeconomic differences in the impact of smoking tobacco and alcohol prices on smoking in India

Emmanuel Guindon, Arindam Nandi, Frank J Chaloupka, Prabhat Jha, 23 December 2011

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“Sugar, rum, and tobacco, are commodities which are no where necessaries of life, which are become objects of almost universal consumption, and which are therefore extremely proper subjects of taxation”

—Adam Smith, The Wealth of Nations, 1776.

Topics: Health economics
Tags: India, price elasticity, tax, Tobacco

Taxation and international migration of superstars: Evidence from the European football market

Emmanuel Saez, Henrik Kleven, Camille Landais, 6 January 2011

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This month news stories are coming thick and fast of footballers moving clubs during the European transfer window. The latest gossip suggests that David Beckham could be making an emotional return to English football. Could this movement of supposedly highly skilled and certainly highly paid individuals tell us something about the influence of taxes on international labour mobility?

Topics: Frontiers of economic research, Labour markets, Migration
Tags: economics of sport, Football, migration, tax

The timing of fiscal interventions: Don’t do tomorrow what you can do today

Morten O. Ravn , Karel Mertens, 26 August 2009

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The current macroeconomic downturn has sparked repeated calls for fiscal stimuli to combat the ensuing decline in activity and labour market conditions (e.g.

Topics: Macroeconomic policy
Tags: fiscal policy, tax

Taxing gambling: Some precedents

Nicholas Tosney, 5 May 2008

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Today, the notion that Britain is in danger of becoming, or has become, a ”nation of gamblers” is commonplace. In fact, the chairman of the UK government’s recently established Gambling Commission has said that “we are a nation of gamblers”.

Topics: Taxation
Tags: Britain, gambling, seventeeth century, tax

Tax competition tames big government

Marius Brülhart, Mario Jametti, 2 November 2007

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Is tax competition good or bad for the well-being of society?

Topics: Taxation
Tags: tax, tax competition

The uncertain future of inheritance taxation

Graziella Bertocchi, 15 July 2007

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One of Sarkozy’s electoral promises to the French people during his recent electoral campaign has been a drastic reduction of the inheritance tax. In a country where a wealth tax on large fortunes has been introduced as recently as 1989, this has undoubtedly been perceived as a substantial break with the past.

Topics: Taxation
Tags: inheritance, tax, wealth

Tax-free extra hours worked: not such a bad idea, after all

Charles Wyplosz, 20 June 2007

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As a candidate, Sarkozy promised to reform labour markets. His first move concerns the infamous 35-hour workweek – no surprise there. The shorter workweek was introduced by the socialist government of Jospin with the explicit aim of sharing work to increase employment. It followed on earlier moves under President Mitterrand in the 1980s and under President Chirac in the 1990s.

Topics: Labour markets
Tags: 35-hour week, Sarkozy, tax

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