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September 22, 2013

The stability of tax elasticities in The Netherlands

We estimate long-run and short-run elasticities of Value Added Tax and Personal Income Tax revenues with respect to their bases for the Netherlands.

No title
December 1, 2011

A retrospective evaluation of elements of the EU VAT system

This is the final report (Executive Summary) of a project on “The retrospective evaluation of elements of the VAT system in the EU.”

August 29, 2006

Who benefits from tax competition in the European Union?

Statutory tax rates have declined in the European Union in the recent decades.