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

Cnossen, Sijbren

doi:10.2139/ssrn.2760236

Search citation statements

Order By: Relevance

Paper Sections

Select...

Table 1 Fiscal Overview1

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2021

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

(2 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Source: OECD. a Over the observed period, no country applied a tax system which contains all characteristic features of a DIT (see Cnossen, 2016). Therefore, we only label a country's personal income tax system as a DIT when (1) total income is split into labour income and capital income, building two distinct tax bases, (2) a progressive income tax rate schedule is applied to labour income, whereas capital income is taxed at a proportional rate, and (3) the capital tax rate is at (approximately) the same level as the labour tax rate in the first income bracket.…”

Section: Table 1 Fiscal Overviewmentioning

confidence: 99%

“…The third condition (3) of Table1, note a, indicates that the capital tax rate needs only to be at "approximately" the same level as (and does not need to be perfectly equal to, like in the purest version of a DIT) the labour tax rate in the first income bracket, to qualify as a DIT in our study. After all, over the observed period, no country applied a tax system which contains all characteristic features of a DIT (seeCnossen, 2016). In the three countries' initial DIT reforms(i.e.…”

mentioning

confidence: 99%

See 1 more Smart Citation