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Items where Subject is "EU policies and themes > Policies & related activities > tax policy"

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Number of items at this level: 121.

A

Acheson, Jean and Deli, Yota and Morgenroth, Edgar L. W. and Lambert, Derek and Murphy, Martin (2018) VAT revenue elasticities: an analytical approach. ESRI WP596, September 2018. [Working Paper]

Akbar, Yusaf H. (2005) Shifting Competitiveness, Evolving MNE Strategies and EU Enlargement: The Case of Hungary. Jean Monnet/Robert Schuman Paper Series Vol. 5 No. 22, July 2005. [Working Paper]

Alho, Kari E. O. (2008) Tax/Benefit Policies and Growth Potential of the EU. ENEPRI Research Reports No. 55, 23 May 2008. UNSPECIFIED.

Angel Tovar Reaños, Miguel and Lynch, Muireann A. (2019) Distributional impacts of carbon taxation and revenue recycling: a behavioural microsimulation. ESRI WP626, June 2019. [Working Paper]

Arbak, Emrah. (2008) Corporate Taxation and the European Company Statute. CEPS Task Force Reports, 16 January 2008. UNSPECIFIED.

Arbak, Emrah. (2008) Will CCCTB be stillborn?. CEPS Commentaries, 21 February 2008. [Policy Paper]

Arbak, Emrah. (2011) Will the financial transaction tax (FTT) enhance stability? CEPS Commentary, 4 October 2011. [Policy Paper]

Armstrong, Alex and Draper, Nick and Nibbelink, Andre and Westerhout, Ed. (2006) Demographic Uncertainty and Fiscal Policy. ENEPRI Research Reports No. 20, 21 August 2006. UNSPECIFIED.

Author, No (2005) EUROFRAME - European Forecasting Network. Economic Assessment of the Euro Area: Forecasts and Policy Analysis, Autumn Report 2005. Special Policy Issue: Macroeconomic Differentials and Adjustment in the Euro Area: The Future of Corporate Taxation in the EU. October 2005. UNSPECIFIED.

auf dem Brinke, Anna (2017) European taxes: Do we need them? Bertelsmann Stiftung EUROPA Briefing 2017. [Policy Paper]

B

Bargain, Oliver and Callan, Tim and Doorley, Karina and Keane, Claire (2014) Changes in Income Distributions and the Role of Tax-benefit Policy During the Great Recession: An International Perspective. ESRI WP474. January 2014. [Working Paper]

Bargain, Olivier and Callan, Tim (2007) Analysing the Effects of Tax-benefit Reforms on Income Distribution: A Decomposition Approach. ESRI WP197. May 2007. [Working Paper]

Bargain, Olivier and Callan, Tim and Doorley, Karina and Keane, Claire (2014) Changes in income distributions and the role of tax-benefit policy during the Great Recession: an international perspective. ESRI working paper no. 474, January 2014. [Working Paper]

Barrett, Alan and Bergin, Adele and Coleman, Kieran and McHale, John and Morgenroth, Edgar and Walsh, John (2005) BUDGET PERSPECTIVES 2006. [Policy Paper]

Beblavý, Miroslav (2011) Why has the crisis been bad for private pensions, but good for the flat tax? The sustainability of 'neoliberal' reforms in the new Member States. CEPS Working Document No. 356, October 2011. [Working Paper]

Besley, Timothy (2012) Making and Breaking Tax Systems. ESRI FORTY-SECOND GEARY LECTURE, 2012. UNSPECIFIED.

Burggraeve, Koen and Du Caju, Philip. (2003) The labour market and fiscal impact of labour reductions: The case of reduction of employers' social security contributions under a wage norm regime with automatic price indexing of wages. NBB Working Paper Nr. 36. [Working Paper]

Bénassy-Quéré, Agnès and Fontagné, Lionel and Lahrèche-Révil, Amina. (2001) Foreign Direct Investment and Company Taxation in Europe. ENEPRI Working Paper No. 4, April 2001. [Working Paper]

Bénassy-Quéré, Agnès and Gobalraja, Nicolas and Trannoy, Alain. (2005) Tax Competition and Public Input. CEPS ENEPRI Working Papers No. 40, 1 October 2005. [Working Paper]

C

Callan, T. and Colgan, B. and Savage, M. and Walsh, J.R. (2015) BUDGET PERSPECTIVES 2016, PAPER 1. Exploring Tax and Welfare Options. June 2015. [Policy Paper]

Callan, T. and Colgan, B. and Savage, M. and Walsh, J.R. (2015) BUDGET PERSPECTIVES 2016, PAPER 2. Making Work Pay More: Recent Initiatives. June 2015. [Policy Paper]

Callan, T. and Keane, C. and Walsh, J.R. (2009) What Role for Property Taxes in Ireland?. ESRI WP322. October 2009. [Working Paper]

Callan, T. and Keeney, M. and Nolan, B. and Walsh, J. (2001) Reforming Tax and Welfare. ESRI Policy Series No. 42. October 2001. [Policy Paper]

Callan, Tim and Bercholz, Maxime and Doorley, Karina and Keane, Claire and Regan, Mark and Savage, Michael and Walsh, John R. (2017) DISTRIBUTIONAL IMPACT OF TAX AND WELFARE POLICIES: BUDGET 2018. Quarterly Economic Commentary Special Article, WINTER 2017. [Working Paper]

Callan, Tim and Crilly, Niamh and Keane, Claire and Walsh, John R. (2011) What Has Happened to Marginal Tax Rates? ESRI Research Bulletin 2011/3/4. UNSPECIFIED.

Callan, Tim and Doorley, Karina and McTague, Alyvia (2020) Top incomes in Ireland: Reconciling evidence from tax Records and household survey data. ESRI Discussion Paper August 2020. [Discussion Paper]

Callan, Tim and Keane, Claire and Walsh, John R. (2010) BASE-BROADENING TAX REFORMS. ESRI Research Bulletin 2010/2/4. UNSPECIFIED.

Callan, Tim and Keane, Claire and Walsh, John R. (2009) TAX REFORM: SELECTED ISSUES. ESRI RESEARCH SERIES NUMBER 12 OCTOBER 2009. UNSPECIFIED.

Callan, Tim and Keane, Claire and Walsh, John R. and Lane, Marguerita (2010) From Data to Policy Analysis: Tax-Benefit Modelling using SILC 2008. ESRI WP359. October 2010. [Working Paper]

Callan, Tim and Lyons, Sean and Scott, Susan and Tol, Richard S.J. and Verdecchia, Stephano (2008) The Distributional Implications of a Carbon Tax in Ireland. ESRI WP250. July 2008. [Working Paper]

Callan, Tim and Moffitt, Robert A and Creedy, John and Duncan, Alan and van Soest, Arthur and Das, Marcel and Doris, Aedin and Nolan, Brian (2000) TAXES, TRANSFERS AND LABOUR MARKET RESPONSES: WHAT CAN MICROSIMULATION TELL US? ESRI Policy Research Series, 2000. [Policy Paper]

Callan, Tim and Nolan, Brian (1989) INCOME TAX AND SOCIAL WELFARE REFORMS: MODEL-BASED ESTIMATES OF THE EFFECTS ON HOUSEHOLDS. ESRI Working Paper No. 6, January 1989. [Working Paper]

Callan, Tim and SDavage, Michael (2016) Tax and Taxable Capacity: Ireland in Comparative Perspective. Quarterly Economic Commentary-Winter 2012/Research Note. UNSPECIFIED.

Callan, Tim and Van Soest, A. and Walsh, J.R. (2007) Tax Structure and Female Labour Market Participation: Evidence from Ireland. ESRI WP208. September 2007. [Working Paper]

Carpentieri, Loredana and Micossi, Stefano. and Parascandolo, Paola (2019) Overhauling corporate taxation in the digital economy. CEPS Policy Insights No 2019-15/October 2019. [Policy Paper]

Chelyadina, Inga (2019) Harmonization of Corporate Tax Base in the EU: An Idea Whose Time Has Come? Bruges Political Research Papers 76/2019. [Policy Paper]

Coffey, Cathal and Doorley, Karina and O'Toole, Conor and Roantree, Barra (2020) The effect of the COVID-19 pandemic on consumption and indirect tax in Ireland. ESRI Budget Perspectives 202103 May 2020. [Policy Paper]

Conefrey, Thomas and Fitz Gerald, John D. (2009) The Macro-Economic Impact of Changing the Rate of Corporation Tax. ESRI WP273. January 2009. [Working Paper]

Conefrey, Thomas and FitzGerald, John (2011) The Macro-economic Impact of Changing the Rate of Corporation Tax. ESRI Research Bulletin 2011/2/1. UNSPECIFIED.

Conniffe, Denis and Nolan, Brian and Whelan, Christopher T. (1999) Household Composition, Living Standards, and “Needs”. ESRI Working Paper No. 106, 1999. [Working Paper]

D

Darvas, Zsolt and Von Weizsacker, Jakob. (2010) Financial-transaction tax: small is beautiful. Bruegel Policy Contribution 2010/02, February 2010. [Policy Paper]

Davies, Ronald B. and Siedschlag, Iulia and Studnicka, Zuzanna (2018) Corporate taxation and the location choice of foreign direct investment in EU countries. ESRI WP591, March 2018. [Working Paper]

De Groen, Willem Pieter (2015) Corporate Taxation in Europe: Let's get it together! CEPS Commentary, 16 February 2015. [Policy Paper]

Deli, Yota and Garcia Rodriguez, Abian and Kostarakos, Ilias and Varthalitis, Petros (2018) Dynamic tax revenue buoyancy estimates for a panel of OECD countries. ESRI WP592, March 2018. [Working Paper]

Desai, Sonal R. (2003) "Taxation without harmonization in the European Union". In: UNSPECIFIED, Nashville, TN. (Unpublished)

Doorley, K. and Callan, T. and Regan, M. and Walsh, J.R. (2018) The Tax Treatment of Pension Contributions in Ireland. Quarterly Economic Commentary Special Article, Summer 2018. [Working Paper]

Doorley, Karina (2018) Taxation, Work and Gender Equality in Ireland. ESRI DISCUSSION PAPER SERIES IZA DP No. 11495, April 2018. [Discussion Paper]

Doorley, Karina (2021) What drove income inequality during the Great Recession? ESRI Research Bulletin 202102 February 2021. UNSPECIFIED.

Doorley, Karina and O'Donoghue, Cathal and Sologon, Denisa (2021) The gender gap in income and the COVID-19 pandemic. ESRI DISCUSSION PAPER SERIES IZA DP No. 14360 May 2021. [Discussion Paper]

de Bruin, Kelly and Mert Yakut, Aykut (2019) The effects of an incremental increase in the Irish carbon tax towards 2030. ESRI WP619, March 2019. [Working Paper]

de Bruin, Kelly C. and Dellink, Rob B. and Tol, Richard S.J. (2009) International Cooperation on Climate Change Adaptation from an Economic Perspective. ESRI WP323. October 2009. [Working Paper]

F

Fitz Gerald, J. and Keeney, M. and Scott, S. (2007) Assessing Vulnerability of Selected Sectors Under Environmental Tax Reform: The Issue of Pricing Power. ESRI WP222. October 2007. [Working Paper]

Fitz Gerald, John and Keeney, Mary and Scott, Sue (2009) ASSESSING VULNERABILITY OF SELECTED SECTORS UNDER ENVIRONMENTAL TAX REFORM. ESRI Research Bulletin 2009/2/2. UNSPECIFIED.

Fitz Gerald, John and Williams, James (1995) Indirect Tax Distortions in a Europe of Shopkeepers. VAT Tax Distortions in Two Sector Model of Integrated Economics. ESRI WP56. January 1995. [Working Paper]

Fitz Gerald, John D. (1989) TAX REFORM AND INCOME DISTRIBUTION IN THE MEDIUM TERM. ESRI Working Paper No. 11, October 1989. [Working Paper]

FitzGerald, John (2012) The Macro-Economic Effects of Raising Revenue through Different Taxes. ESRI Research Bulletin 2012/4/2. UNSPECIFIED.

Foresti, Pasquale and Napolitano, Oreste (2016) On the Stock Markets’ Reactions to Taxation and Public Expenditure. LEQS Discussion Paper No. 115/2016 September 2016. [Discussion Paper]

Fujiwara, Noriko and Núñez Ferrer, Jorge and Egenhofer, Christian. (2006) The Political Economy of Environmental Taxation in European Countries. CEPS Working Documents No. 245, 9 June 2006. [Working Paper]

G

Gavin, Neil T. (2001) "Media coverage of the single currency in Britain: An assessment of television news in the first year of the Euro". In: UNSPECIFIED, Madison, Wisconsin. (Unpublished)

Genschel, Philipp and Jachtenfuchs, Markus (2009) The Fiscal Anatomy of Multilevel Governance: The EU and the Regulation of Taxation. In: UNSPECIFIED.

Genschel, Philipp and Lierse, Hanna and Schmidtke, Henning and Seelkopf, Laura and Traub, Stefan and Yang, Hongyan (2015) Tax competition and inequality. [Conference Proceedings] (Submitted)

Genschel, Philipp and Lierse, Hanna and Seelkopf, Laura (2019) Dictators Don’t Compete: Autocracy, Democracy, and Tax Competition. CES Open Forum Series #22 2018-2019. [Working Paper]

Genschel, Philipp, and Jachtenfuchs, Markus. (2007) Taxation, Internal Security, and the Transformation of the State. In: UNSPECIFIED, Montreal, Canada. (Unpublished)

Genschel, Philipp. (2005) "Mutual Recognition in Regulation and Taxation?". In: UNSPECIFIED, Austin, Texas. (Unpublished)

Gros, Daniel and Egenhofer, Christian and Fujiwara, Noriko and Guerin, Selen Sarisoy and Georgiev, Anton (2010) Climate Change and Trade: Taxing carbon at the border? CEPS Paperbacks. May 2010. Series > Centre for European Policy Studies (Brussels) > CEPS Paperbacks . UNSPECIFIED. ISBN 9789290798675

Gros, Daniel. (2009) Global Welfare Implications of Carbon Border Taxes. CEPS Working Document No. 315, 6 July 2009. [Working Paper]

Gros, Daniel. (2009) A border tax to protect the global environment? CEPS Commentaries, 11 December 2009. [Policy Paper]

H

Haan, Peter and Myck, Michal. (2006) Apply with Caution: Introducing UK-Style In-Work Support in Germany. ENEPRI Research Reports No. 24, 9 October 2006. UNSPECIFIED.

Hennessy, Hugh and Tol, Richard S.J. (2010) The Impact of Tax Reform on New Car Purchases in Ireland. ESRI WP349. July 2010. [Working Paper]

Horst, Albert van der. (2003) Structural Estimates of Equilibrium Unemployment in Six OECD Economies. ENEPRI Working Paper No. 22, July 2003. [Working Paper]

Hughes, Gerard (2001) The Cost and Distribution of Tax Expenditure on Occupational Pensions in Ireland. ESRI WP139(?). March 2001. [Working Paper]

I

Immervoll, H., and Levy, H., and Lietz, C., and Mantovani, D., and O'Donoghue, C., and Sutherland, H., and Verbist, G., (2007) Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits. ENEPRI Working Paper, No. 48, 4 February 2007. [Working Paper]

K

Kakoulidou, Theoni and Roantree, Barra (2021) Options for raising tax revenue in Ireland. Budget Perspectives 2022 Paper 1 May 2021. [Policy Paper]

Kemmerling, Achim (2011) From Convergence to Diffusion: The EU's influence on national tax systems. ACES Cases No. 2011.2. UNSPECIFIED.

Kemmerling, Achim and Genschel, Philipp (2009) Which Way to Converge? The Europeanisation of National Tax Systems. In: UNSPECIFIED. (Unpublished)

Klemm, Alexander and Radaelli, Claudio. (2001) EU Corporate Tax Reform. CEPS Task Force Reports No. 40, 1 November 2001. UNSPECIFIED.

Klitgaard, Michael Baggesen and Paster, Thomas (2019) HOW GOVERNMENTS RESPOND TO BUSINESS DEMANDS FOR TAX CUTS: AN ANALYSIS OF CORPORATE AND INHERITANCE TAX REFORMS IN AUSTRIA AND SWEDEN. CES Open Forum Series 2018-2019. [Working Paper]

Kostarakos, Ilias and Varthalitis, Petros (2020) Effective tax rates in Ireland. ESRI Research Series 110 November 2020. UNSPECIFIED.

L

Lannoo, Karel and Levin, Mattias. (2002) An EU Company without an EU Tax? CEPS Reports in Finance and Banking. No. 27, 1 April 2002. UNSPECIFIED.

Lannoo, Karel and Levin, Mattias. (2003) Pan-European Asset Management. Achievements and regulatory impediments. Report of the CEPS Task Force on Pan-European asset management. CEPS Task Force Reports No. 44, 1 April 2003. UNSPECIFIED.

Lannoo, Karel. (2013) The EU should tax in harmony. CEPS Commentary, 3 May 2012. [Policy Paper]

Laurent, Eloi. (2006) From Competition to Constitution: Races to Bottoms and the Rise of “Shadow” Social Europe. CES Working Paper, no. 137, 2006. [Working Paper]

Lawless, Martina and Lynch, Donal (2018) Scenarios and Distributional Implications of a Household Wealth Tax in Ireland. ifo DICE Report 2/2018 June Volume 16. [Discussion Paper]

Layte, Richard and McGee, Hannah and O'Hanlon, Ann (2007) The Regional Dimension of Taxes and Public Expenditure in Ireland. ESRI WP195. May 2007. [Working Paper]

Leahy, Eimear and Lyons, Sean and Tol, Richard S.J. (2010) The Distributional Effects of Value Added Tax in Ireland. ESRI WP366. December 2010. [Working Paper]

Levy, Horacio, and Lietz, Christine, and Sutherland, Holly. (2007) Alternative Tax-Benefit Strategies to Support Children in the European Union: Recent Reforms in Austria, Spain, and the UK. ENEPRI Working Paper, No. 49, 5 February 2007. [Working Paper]

M

Matthews, Duncan and Mayes, David G. (1993) "The Evolution of Rules For A Single European Market in Leasing". In: UNSPECIFIED, Washington, DC. (Unpublished)

Micossi, Stefano and Parascandolo, Paola and Triberti, Barbara (2003) Efficient taxation of multi-national enterprises in the European Union. Bruges European Economic Policy (BEEP) Briefing 5/2003. [Policy Paper]

Micossi, Stefano and Parascandolo, Paola. (2010) The Taxation of Multinational Enterprises in the European Union: Views on the options for an overhaul. CEPS Policy Brief No. 203, 4 February 2010. [Policy Paper]

Mortensen, Jorgen. (2003) Cross-Border Portability of Pension Rights: An Important Condition for an Integrated Market for Pension Provision. CEPS Task Force Reports No. 45, 1 April 2003. UNSPECIFIED.

Myck, Michal and Reed, Howard. (2006) Tax and Benefit Reforms in a Model of Labour Market Transitions. ENEPRI Research Reports No. 25, 9 October 2006. UNSPECIFIED.

N

Nahuis, Richard and Tang, Paul J. G. (2006) Environmental Policy Competition and Differential Tax Treatment: A Case for Tighter Coordination? ENEPRI Working Paper No. 42, February 2006. [Working Paper]

Nolan, Brian and Callan, Tim (1989) TAXATION, SOCIAL INSURANCE AND POVERTY IN IRELAND. ESRI Working Paper No. 12, October 1989. [Working Paper]

O

O'Brien, Martha. (2007) Free movement of capital, taxation and third countries: The European Court of Justice and cross-border dividends. In: UNSPECIFIED, Montreal, Canada. (Unpublished)

O'Malley, Seamus and Roantree, Barra and Curtis, John (2020) Carbon taxes, poverty and compensation options. ESRI Survey and Statistical Report Series 98 October 2020. UNSPECIFIED.

R

Radaelli, Claudio M. (1997) Policy Transfer in The European Union: Institutional Isomorphism as a Source of Legitimacy. JMWP No. 10.97, September 1997. [Working Paper]

Radaelli, Claudio. (1997) "Policy transfer in the European Union: Institutional isomorphism as a source of legitimacy". In: UNSPECIFIED, Seattle, WA. (Unpublished)

Renda, Andrea and Simonelli, Felice and De Groen, Willem Pieter and Iacob, Nadina and Campmas, Alexandra (2019) Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019. UNSPECIFIED.

Ruding, H. Onno. (2012) The Euro crisis: Implications for the internal market and harmonisation of corporate taxes. CEPS Policy Brief No. 269, May 2012. [Policy Paper]

S

Saint-Amans , Pascal (2024) Broader border taxes: a new option for European Union budget resources. Bruegel Policy Brief Issue 06/24, March 2024. [Policy Paper]

Sandu, Roxana (2014) A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy. Bruges European Economic Research (BEER) Papers 29/February 2014. [Policy Paper]

Savage, Michael (2017) ANALYSING THE DISTRIBUTIONAL IMPACT OF INDIRECT TAXES: A NEW APPROACH FOR IRELAND. ESRI Research Bulletin 2017/07. UNSPECIFIED.

Savage, Michael and Callan, Tim (2015) Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets. ESRI WP496. February 2015. [Working Paper]

Savage, Michael and Callan, Tim and Keane, Claire and Kelly, Elish and Walsh, John R. (2014) BUDGET PERSPECTIVES 2015, PAPER 3. Welfare Targeting and Work Incentives. June 2014. [Policy Paper]

Schneemelcher, Pola (2020) Taxation to the rescue? A tax reform to support EU economic recovery post-COVID-19. Bertelsmann Stiftung Policy Brief June 2020. [Policy Paper]

Schneemelcher, Pola and Dittrich, Paul-Jasper (2019) Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019. [Policy Paper]

Schneider, Jan David (2014) Financial Transaction Tax (FTT): Why the EU needs the FTT but the FTT does not need the EU. EPC Policy Brief, 17 June 2014. [Policy Paper]

Schüssel, Wolfgang. (2007) spotlight europe 2007/08, November 2007: Europe's Finances - The old system at its limits. [Policy Paper]

Schüssel, Wolfgang. (2007) spotlight europe 2007/08: Europas Finanzen - Das alte System ist ausgereizt = spotlight europe 2007/08: Europe's Finances - The Old System at its limits. [Policy Paper]

Scott, S. and Curtis, J. and Eakins, J. and Fitz Gerald, J. and Hore, J. (2001) ENVIRONMENTAL ACCOUNTS: TIME SERIES + ECO-TAXES. [Policy Paper]

Sergi, Bruno S. (2006) Central and Peripheral Regions in Europe: Can Tax Competition Attract Foreign Direct Investment Forever? ACES Cases No. 2006.3. UNSPECIFIED.

T

Thomas, Kenneth P. (2001) "The politics of an emergent global regime for controlling tax competition". In: UNSPECIFIED, Madison, Wisconsin. (Unpublished)

Tol, Richard S.J. and Mayor, Karen and Lyons, Sean (2010) Designing a property tax without property values: Analysis in the case of Ireland. ESRI WP352. September 2010. [Working Paper]

Tovar Reaños, M.A. and Lynch, Muireann (2019) Carbon taxation in Ireland: Distributional effects of revenue recycling policies. Quarterly Economic Commentary Special Article, Summer 2019. [Working Paper]

Tovar Reaños, Miguel (2020) Linking sustainable energy consumption and adaptation policies against floods. ESRI Research Bulletin 202032 December 2020. UNSPECIFIED.

U

Ugur, Mehmet. (2001) "The political economy of globalisation and regional integration: The case of tax policy co-ordination in the European Union". In: UNSPECIFIED, Madison, Wisconsin. (Unpublished)

V

Varthalitis, Petros (2019) Fiscal multipliers in Ireland using FIR-GEM model. ESRI WP636, September 2019. [Working Paper]

van Soest, Arthur and Callan, Tim (1996) Family Labour Supply and Taxes in Ireland. ESRI WP78. October 1996. [Working Paper]

van der Horst, Albert (2008) BUDGET PERSPECTIVES 2008. IS EU COORDINATION NEEDED FOR CORPORATE TAXATION? [Policy Paper]

Z

Zachmann, Georg. and McWilliams, Ben (2020) A European carbon border tax: much pain, little gain. Bruegel Policy Contribution Issue n˚5 | March 2020. [Policy Paper]

Zuleeg, Fabian and Tasheva, Iva (2017) Future of taxation in the single market. EPC Policy Brief, 27 January 2017. [Policy Paper]

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