VAT and Agriculture: Lessons from Europe
Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.
CPB Discussion Paper 341 | 31 January 2017
36 pages | pdf document, 1.8 MB
ISBN 978-90-5833-760-3 | Go to publication
Tackling Spillovers by Taxing Corporate Income in the European Union at Source
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes.
CPB Discussion Paper 324 | 18 February 2016
38 pages | pdf document, 927.6 KB
ISBN 978-90-5833-719-4 | Go to publication
Three VAT Studies
This volume presents three studies on the VAT.
CPB Special Publication 90 | 13 December 2010
106 pages | pdf document, 2.2 MB
ISBN 978-90-5833-481-7 | Go to publication
The Netherlands and its neighbours; a fiscal cost benefit analysis
This study compares the social and economic indicators of the Netherlands with those of other countries.
CPB Special Publication 83 | 9 December 2009
104 pages | pdf document, 943.9 KB
ISBN 9789058334268 | Go to publication
Taxation and regulation of smoking, drinking and gambling in the European Union
Smoking is the single largest cause of avoidable death in the European Union accounting for over half a million deaths each year.
CPB Special Publication 76 | 5 February 2009
112 pages | pdf document, 780.1 KB
ISBN 9789058333841 | Go to publication
Alcohol taxation and regulation in the European Union
This paper provides estimates of the external costs of harmful alcohol use in the European Union (EU) and confronts them with the alcohol excise duty collections per adult and per litre of pure alcohol in the various Member States.
CPB Discussion Paper 76 | 21 December 2006
56 pages | pdf document, 299.3 KB
ISBN 9789058333094 | Go to publication
Tobacco taxation in the European Union
This paper reviews and evaluates EU tobacco tax policies.
CPB Discussion Paper 67 | 11 July 2006
32 pages | pdf document, 157.6 KB
ISBN 9789058332837 | Go to publication