Search results

There are 3 search results.
January 31, 2017

VAT and Agriculture: Lessons from Europe

Publication

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.

February 18, 2016

Tackling Spillovers by Taxing Corporate Income in the European Union at Source

Publication

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.

Image for Tackling Spillovers by Taxing Corporate Income in the European Union at Source
March 12, 2014

Bouwstenen voor een moderne btw

Publication (in Dutch only)

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen.