Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties

Article Abstract:

A study was conducted to determine the distributional impact of imposing additional excise duties on energy products according to carbon content in European Union countries. Findings showed that tax changes lead to an increase in personal disposable income from the baseline case for all socio-economic groups. An increase in employment was also observed in all countries. The eventual effects on the distribution of incomes associated with carbon taxation in the EU were not so regressive as the initial impact on expenditure suggested.

PETROLEUM AND COAL PRODUCTS, Energy, Utilities, Excise Taxes, Energy industries, Power resources, Energy industry, Excise tax

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Company taxes in the European Union: criteria and options for reform

Article Abstract:

Company taxes (CT) in the European Union (EU) are surveyed along with the different choices for coordination and reform. EU member states resort to reform when they want to implement a fair taxation of corporate profits and other capital income. Investigation of reform choices reveals that dual imputation, dividend deduction and full integration are not used as basis for CT coordination. Taxation of the normal return to capital is preferred by member states.

Personal Income Taxes, Corporate Income Taxes, Profits, Income tax, Personal income tax, Corporate profits

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On the European Union VAT proposals: the superiority of origin over destination taxation

Article Abstract:

A taxation scheme for the European Union (EU) single market is proposed involving the taxation of goods in the country of origin. The system will not encourage cross border shopping sinces tax rates would be the same across borders. The system is also easier to implement compared to the mixed system being considered by the EU which requires the establishment of a clearing-house to distribute tax revenues of the different countries.

Tax Administration, Europe, Value-added tax, Rules of origin (International trade), Rules of origin, European Community

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