Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study…
Analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.
by Bauböck, Rainer, Sievers, Wiebke, Perchinig, Bernhard
fromIMISCOE research
Latest IMISCOE publication analyses citizenship policies in the tennew EU Member States.
by Bauböck, Rainer, Sievers, Wiebke, Perchinig, Bernhard
fromIMISCOE research
In May 2004 ten new Member States joined the European Union. This enlargement has greatly increased the diversity of historic experiences and contemporary conceptions of statehood, nation-building and citizenship within the Union. In contrast with the old Member States, many of …
by Bauböck, Rainer, Sievers, Wiebke, Perchinig, Bernhard
fromIMISCOE research
Latest IMISCOE publication analyses citizenship policies in the ten new EU Member States.
The fight against corruption emerged as one of the most significant issues during the 2004 enlargement of the EU and gained even more importance with the accession of Romania and Bulgaria in 2007. In order to prepare candidate countries for membership, the EU found it necessary …
The fight against corruption emerged as one of the most significant issues during the 2004 enlargement of the EU and gained even more importance with the accession of Romania and Bulgaria in 2007. In order to prepare candidate countries for membership, the EU found it necessary …
