Zeitschriftenartikel: „France Taxation“

1

Tirard, J. M. „Taxation of offshore trusts: France“. Trusts & Trustees 14, Nr. 8 (01.10.2008): 552–58. http://dx.doi.org/10.1093/tandt/ttn083.

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2

Bozio, Antoine. „La taxation du patrimoine en France“. Regards croisés sur l'économie 1, Nr. 1 (2007): 204. http://dx.doi.org/10.3917/rce.001.0204.

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3

Arrondel, Luc, und Anne Laferrère. „Taxation and wealth transmission in France“. Journal of Public Economics 79, Nr. 1 (Januar 2001): 3–33. http://dx.doi.org/10.1016/s0047-2727(00)00093-1.

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4

Bourguignon, Francois, und Thierry Magnac. „Labor Supply and Taxation in France“. Journal of Human Resources 25, Nr. 3 (1990): 358. http://dx.doi.org/10.2307/145988.

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5

Saccardo, Nicola. „Inheritance, estate and gift tax treaties—Italy“. Trusts & Trustees 26, Nr. 1 (26.11.2019): 41–48. http://dx.doi.org/10.1093/tandt/ttz111.

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Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation.

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6

Korytin, A. V., N. S. Kostrykina und T. A. Malinina. „Carbon taxation in Europe“. Law Enforcement Review 7, Nr. 4 (09.01.2024): 55–65. http://dx.doi.org/10.52468/2542-1514.2023.7(4).55-65.

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The subject of the study is the carbon tax legislations of European countries.The purpose of the article is to identify the general consistent patterns of carbon taxation in a number of European countries: the United Kingdom, the Netherlands, Norway, France, Sweden and Switzerland.The methodology of the research includes the analysis of the provisions of the carbon taxing legislation of these countries.The main results, scope of application. The analysis shows that the structure of the carbon tax in European countries has differences, but the predominant form of taxation is an excise tax on fuel. In Sweden and Switzerland the excise rate is in direct proportion to the carbon content of the fuel, however in the UK, Norway and France excise rates are set more voluntary. Each country countries grant exemptions for specific fuel uses and industries that they deem essential to protect from the exceeding tax burden. In the Netherlands, Norway and France, carbon/energy taxation is applied in addition to the emissions trading system. In all these countries, this is motivated by the evaluation of the latter as insufficient to attain the objectives of diminishing CO2 emissions. Based on the experience of these countries, there is no prevalent model for the arrangement of carbon / energy taxation. For instance, France imposes an energy tax as an excise tax, that is, a consumption tax. The UK levies excise taxes on the consumption of natural gas, LNG, coal and electricity, correlated to the amount of energy contained in these fuel products. Norway applies both an excise and an indirect output tax in the oil sector. In the Netherlands, a carbon tax is levied on actual CO2 emissions (as far as they are accounted for under the EU ETS), but this tax only applies to ETS participants and only if the ETS prices are below the established level. Despite the high tax rates (up to 120 euros per ton of CO2 in Sweden and Switzerland), the significance of the carbon tax for the economies of the considered countries is low due to both low energy consumption and the high proportion of carbon-neutral energy sources such as hydroelectric, nuclear and biofuel.Conclusions. An analysis of the provisions of the carbon taxing legislations of various European countries revealed that these countries adopt such carbon tax schemes that optimize their administrative feasibility, public acceptability, and economic impact mitigation for vital sectors. At the same time, in the majority of countries, the carbon tax is implemented as an excise tax on fuel.

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7

Frydlender, A., und D. Pham. „Relationships between accounting and taxation in France“. European Accounting Review 5, sup1 (Januar 1996): 845–57. http://dx.doi.org/10.1080/09638189600000054.

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8

Carbonnier, Clément. „The Distributional Impact of Local Taxation on Households in France“. Economie et Statistique / Economics and Statistics, Nr. 507d (11.07.2019): 31–52. http://dx.doi.org/10.24187/ecostat.2019.507d.1977.

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9

Andrieu, Jean-Nicolas. „Group taxation in France - Finance Act for 1988“. Intertax 16, Issue 6/7 (01.06.1988): 165–68. http://dx.doi.org/10.54648/taxi1988033.

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10

Rossignol, Jean-Luc. „Taxation: A New Corporate Governance Instrument in France?“ Intertax 38, Issue 8/9 (01.08.2010): 462–64. http://dx.doi.org/10.54648/taxi2010048.

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Under a legal interpretation of the concept of governance, the tax authorities can be considered as a stakeholder, extending the partnership approach to include an actor rarely taken into consideration. This makes tax and legal questions more important in the company and, consequently, strengthens the links and regular exchanges with the audit committee and/or board of directors, who are now much more involved in these matters than in the past. This development at least indicates the role the tax authorities would like to play in governance, whereas the notion of ethics in tax behaviour is a complex concept. Such shifts undeniably reposition the State and its tax authorities inside the sphere of business and corporate relations with the various stakeholders. This could result in creation of a genuine ‘tax contract’ in the context of renewed tax regulations.

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Cremer, Helmuth, Firouz Gahvari und Norbert Ladoux. „Effets externes et taxation optimale. Une application à la taxation de l'énergie en France“. Revue économique 53, Nr. 5 (2002): 933–49. http://dx.doi.org/10.3406/reco.2002.410454.

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12

Cremer, Helmuth, Firouz Gahvari und Norbert Ladoux. „Effets externes et taxation optimale: Une application à la taxation de l'énergie en France“. Revue économique 53, Nr. 5 (September 2002): 933. http://dx.doi.org/10.2307/3503035.

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13

Jann, Martin. „The New Double Taxation Treaties between Austria and France“. Intertax 24, Issue 2 (01.02.1996): 56–58. http://dx.doi.org/10.54648/taxi1996012.

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14

Gross, Jean-Pierre. „PROGRESSIVE TAXATION AND SOCIAL JUSTICE IN EIGHTEENTH-CENTURY FRANCE“. Past and Present 140, Nr. 1 (1993): 79–126. http://dx.doi.org/10.1093/past/140.1.79.

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15

Barzel, Yoram, und Edgar Kiser. „Taxation and Voting Rights in Medieval England and France“. Rationality and Society 14, Nr. 4 (November 2002): 473–507. http://dx.doi.org/10.1177/1043463102014004003.

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16

Ly, Tidiane, und Sonia Paty. „Local taxation and tax base mobility: Evidence from France“. Regional Science and Urban Economics 82 (Mai 2020): 103430. http://dx.doi.org/10.1016/j.regsciurbeco.2019.01.010.

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17

Fontaneau, Pierre, und Pierre-Marie Fontaneau. „French Taxation of Real Estate Investments by Foreigners in France“. Intertax 22, Issue 6/7 (01.06.1994): 259–73. http://dx.doi.org/10.54648/taxi1994040.

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18

Hlushchenko, Yaroslava, Olena Korohodova, Natalya Chernenko und Kateryna Moskvychova. „THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT“. Academic Review 1, Nr. 60 (Januar 2024): 93–104. http://dx.doi.org/10.32342/2074-5354-2024-1-60-7.

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The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a synthesis of the supranational level of taxation and the national one; horizontal, as a system of tax rules and laws within a separate state; temporal, as a change in the main elements of taxation over time. It has been proven that at the current stage of formation of tax landscapes to characterize the supranational level, it is necessary to take into account the elements of taxation defined as part of the implementation of the international BEPS project: the global minimum tax, tax rates for surplus profits, and surplus profits as an object of taxation. The authors have been able to divide the studied countries into three groups depending on the level of direct taxation: high (United States, Canada and Australia), moderate (Great Britain, France, Italy, India, Germany and Switzerland), and low (China and Saudi Arabia). The first group (the United States) and the second group (the United Kingdom, Germany, France, Switzerland, and Italy) have been found to have the greatest tax losses as a result of «tax havens.» The level of direct taxation (profit and capital) in the countries of registration and countries of digital presence, the volatility of tax legislation, and compliance with the conditions of tax justice have been proposed as factors of the tax landscape to be taken into account by transnational corporations when developing tax planning strategies.

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Goncharov, Alexander, Irina Zemlyanskaya und Galina Baryshnikova. „Comparative Analysis of Terminology of Tax Law of Russia and France“. Legal Concept, Nr. 4 (Dezember 2021): 72–76. http://dx.doi.org/10.15688/lc.jvolsu.2021.4.9.

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Introduction: Russian and French tax legislation presupposes the presence of special terms reflecting taxation processes, therefore, the article raises the question of the initial definition of all terms with the meaning of “tax” and characteristics that determine its economic essence. Everything mentioned above determined the relevance of scientific work and the authors set the aim of conducting a comparative analysis of the terminology of tax law in Russia and France. Methods: the methodological basis of this research is a set of methods of scientific knowledge, among which the main place is occupied by the methods of consistency, analysis, comparative legal and descriptive. Results: the author’s position substantiated in the work is based on the tax legislation of Russia and France. Based on a comparative analysis of the norms of the Tax Code of the Russian Federation and the Tax Code of France, a study of the types of tax payments is carried out. The question of the term “tax and collection” is raised. Conclusions: as a result of the study, it was determined that the term “taxes and fees” is used as a generic one, while the preference for establishing various types of taxes and fees applied in Russia and France is given to such a specific term designation as “tax”. It was revealed that, despite the use in the tax legislation of France in the name “taxe”, “la taxe foncière” is a tax. It has been established that in the Tax Code of the Russian Federation and the Tax Code of France, the terms of taxation are used as a means of formalizing the language for special purposes and contribute to the establishment and development of legal discourse.

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20

Van de Vijver, Anne. „International Double (Non-)taxation: Comparative Guidance from European Legal Principles“. EC Tax Review 24, Issue 5 (01.10.2015): 240–57. http://dx.doi.org/10.54648/ecta2015025.

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The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on BEPS. The essential goal of this research is to find guidelines to address international double (non-) taxation. We first argue that the principle of fairness is reflected in the legal principles of proportionality, non-discrimination and the rule of law. Subsequently, we derive guidelines from these principles. We address the research question by reference to these principles as enshrined in the European Convention on Human Rights (ECHR) and in the constitutional orders of Belgium, France, Germany and the United Kingdom. Our main conclusion is that excessive international double taxation and unintended international double non-taxation do not sit well with a comprehensive approach as advocated by the legal principles. We also argue that the rule of law requires the national states to guarantee the balancing of all relevant national interests through in-depth parliamentary debate. Finally, we submit that cross-pollination between international organizations and national parliaments would contribute to the legitimacy of those organizations.

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Sábo, Jozef. „Taxation of Digital Servieces from International Tax Law Perspective“. Financial Law Review 20, Nr. 4 (2020): 64–81. http://dx.doi.org/10.4467/22996834flr.20.021.13093.

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The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.

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Lim, Carol Sunghye, Soonil Kwon, Yun-Gyoo Lee, Youngil Koh und Dae Seog Heo. „International comparison on the factors influencing reimbursement of expensive cancer drugs.“ Journal of Clinical Oncology 31, Nr. 15_suppl (20.05.2013): 6614. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.6614.

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6614 Background: Reimbursement policy for expensive cancer drugs is heterogeneous and inconsistent among countries. We compared the pattern of publically funded drug programs of ten countries. Methods: We investigated reimbursement policies of 19 indications with expensive cancer drugs (nilotinib, dasatinib, imatinib, pemetrexed, bevacizumab, sunitinib, temsirolimus, lapatinib, crizotinib, erlotinib, cetuximab, sorafenib and lenalidomide) in ten countries (Australia, Canada, England, France, Germany, Japan, Korea, Sweden, Taiwan, and the United States). Microarray analysis methodology is adopted to cluster the countries according to the pattern of reimbursement, based on incremental cost effectiveness ratio (ICER) and other variables of 19 indications. The earlier a country starts reimbursement for the indication, the higher reimbursement score (RS) is assigned to the country. Fairness index (FI) was determined for each country, depending on whether reimbursement decision follows ICER sequence. Results: Except for US, Japan and France were more likely to reimburse the indications (16/19), whereas Sweden and UK were less likely to reimburse them (5/19 and 6/19, respectively). From array analysis, we observed three separate groups: 1) France and Germany, 2) Korea and Japan, 3) UK, Sweden, Canada, Taiwan and Austrailia. The details of analysis will be presented. Regarding FI, Sweden (0.75), France (0.73) and UK (0.71) were the countries with high FI, in which health system was financed by general taxation and health technology assessment (HTA) was performed by government agency. Korea (0.34), Taiwan (0.40) and Germany (0.46) were the countries with low FI, in which social health insurance was financed by payroll tax or premium rather than general taxation. HTA was performed by non-government agency (Germany) or recently established government agency (2007 in Taiwan and 2009 in Korea) in these countries. Conclusions: Reimbursement policies for expensive cancer drugs are variable among the nations. Countries where health system is funded by general taxation and HTA is performed by government agency showed consistency of reimbursement policy based on ICER.

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Kiser, Edgar, und April Linton. „The Hinges of History: State-Making and Revolt in Early Modern France“. American Sociological Review 67, Nr. 6 (Dezember 2002): 889–910. http://dx.doi.org/10.1177/000312240206700606.

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The formation of early modem states—combining increases in taxation, warfare, and administrative centralization—was often violently opposed by subjects. A game theoretic model of strategic interactions between rulers and subjects is developed to more fully specify the relationship between state-making and revolt in France between 1515 and 1789. Quantitative analyses of revolts throughout France are combined with a brief case study of revolts in Guyenne (the most quarrelsome French province) to test propositions derived from the model. Offensive war (but not war in general) and administrative centralization increased the likelihood of revolt, while the presence of the Estates General (the national legislative assembly) decreased it. The effect of taxation on revolt depended on the historical context—high taxes and offensive wars tended to incite revolts prior to the Fronde (a cluster of revolts in 1648–1653), but had no effect afterwards. It is argued that the outcomes of significant revolts, like the Fronde, often serve as important turning points in the history of state-making. Potentially similar events in medieval England and early modern Spain are also discussed.

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Savitskiy, Andrey. „Tax in History: The First Tax Treaties: In Search of Origins“. Intertax 49, Issue 6/7 (01.06.2021): 569–85. http://dx.doi.org/10.54648/taxi2021058.

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The author seeks to discover sources and predecessors of the first international tax treaties that laid the foundation for the treaties on avoidance of double taxation. In doing so, he explores Russian and foreign bibliography as well as international and national legislation. The article, for the first time, contends that the S.-Petersburg commercial treaty between Russia and France of 31 December 1786 and the Convention between Russia and Saxony of 20 August 1800 may be regarded as the first tax treaties aimed at avoidance of international double direct taxation. Additionally, the prerequisite for concluding the convention was the situation of international double taxation caused by imposing the duty on the transfer of inherited estates by foreign heirs abroad. The historical method and contextual analysis were additionally employed to reconstruct the genetic development of avoidance of international double taxation. The work posits that the predecessors of the OECD and the UN Models of the twentieth century were much older and of better quality than it might be commonly assumed.

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Oxman, Bernard H., und Stefan A. Riesenfeld. „France—immunity from taxation under ICJ Statute—effect of customary international law in French administrative courts“. American Journal of International Law 92, Nr. 4 (Oktober 1998): 764–65. http://dx.doi.org/10.2307/2998143.

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In Re Aquarone. 101 Revue Générale de Droit International Public 838 (1997).Conseil d'Etat (Assemblée), June 6, 1997.In this case, the French Council of State, sitting in its most authoritative formation, had to pass on a petition by Stanislav Aquarone for review of a judgment of the administrative court of appeal of Lyon, dismissing his request for annulment of die imposition by France of income taxes on his retirement pension for the years 1981-1986, paid by the United Nations. In a carefully crafted opinion, the highest administrative court of France rejected die petition and die claim of immunity from taxation of his retirement pay by Aquarone, a former Registrar of the International Court of Justice and an Australian national now living in Gordes, France.

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Kettering, Sharon, und James B. Collins. „Fiscal Limits of Absolutism: Direct Taxation in Early Seventeenth-Century France“. Journal of Interdisciplinary History 20, Nr. 2 (1989): 296. http://dx.doi.org/10.2307/204849.

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Fromentin, Vincent. „L'impact de la taxation sur les ventes de cigarettes en France“. Revue économique 66, Nr. 3 (2015): 601. http://dx.doi.org/10.3917/reco.pr2.0044.

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Hayden, J. Michael, und James B. Collins. „Fiscal Limits of Absolutism: Direct Taxation in Early Seventeenth-Century France“. American Historical Review 94, Nr. 5 (Dezember 1989): 1395. http://dx.doi.org/10.2307/1906435.

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29

Leturcq, Marion. „Will you civil union me? Taxation and civil unions in France“. Journal of Public Economics 96, Nr. 5-6 (Juni 2012): 541–52. http://dx.doi.org/10.1016/j.jpubeco.2012.02.008.

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30

Cherry, John. „The Cloth Seal: A Mark of Quality, Identification, or Taxation?“ Medieval Globe 4, Nr. 1 (2018): 167–92. http://dx.doi.org/10.17302/tmg.4-1.7.

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This survey explores the origins of the lead cloth seal and its use in the primary production process of cloth making, secondary processes such as dyeing, and widespread application in the taxation and the regulation of trade. It concentrates especially on the discovery, study, and historiography of cloth seals in England and France, and explores how the study of such seals provides evidence for manufacturing and commerce in the medieval and post-medieval worlds.

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Berbel, Julio, M. Mar Borrego-Marin, Alfonso Exposito, Giacomo Giannoccaro, Nazaret M. Montilla-Lopez und Catarina Roseta-Palma. „Analysis of irrigation water tariffs and taxes in Europe“. Water Policy 21, Nr. 4 (11.04.2019): 806–25. http://dx.doi.org/10.2166/wp.2019.197.

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Abstract Water taxation in European Union (EU) countries is adapted to local conditions and institutional trajectories and contains a variety of taxes and tariffs to finance water services and induce a higher use efficiency. After having clarified certain concepts, this work offers an overview of water taxes and tariffs charged for agricultural water use in several European Union member states, both in water-abundant areas and in water-scarce regions. Mediterranean countries, such as France, Portugal, Italy and Spain, have implemented different tax systems on agricultural water abstractions to recover the costs of the regulation, storage, and management of basin-level water services with various levels of cost recovery in accordance with the provision by the Water Framework Directive. France, Portugal, and Italy have implemented an abstraction tax applied to any water source (surface and groundwater) as an instrument to induce water saving and internalize environmental and resource costs in the irrigation sector. Despite these efforts, current taxation remains very low in the European context. On the other hand, Northern European countries (including the Netherlands, Germany and Denmark) have no fiscal instruments related to agricultural abstractions (neither for surface nor for groundwater resources).

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Teremetskyi, Vladislav I., Oleksandr M. Bandurka, Emiliia S. Dmytrenko, Nataliа I. Atamanchuk und Oleksandra O. Kochura. „Assessed taxation in the health care sector in Ukraine and foreign countries: comparative and legal analysis“. Wiadomości Lekarskie 73, Nr. 2 (2020): 374–79. http://dx.doi.org/10.36740/wlek202002132.

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The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of state support (USA); progressive assessed taxation of individual income (Spain, Germany, Poland, Slovakia, etc.); value added tax rates and benefits (USA, France, Hungary) and so on.

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Henris Balliu, Dr, und Dr Erisa Xhixho. „EU legal Person Double Taxation Laws and Structures“. Academic Journal of Business, Administration, Law and Social Sciences 10, Nr. 1 (01.03.2024): 36–41. http://dx.doi.org/10.2478/ajbals-2024-0004.

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Abstract The United Nations Conference and Trade Development (2000) explains that double taxation has caused the occurrence of jurisdictional vacuums as well as conflicts. This is because most nations lack the necessary definitions of income classification. Thus leads to a person being considered as a resident by two or more states by virtue of the divergent perspectives held by the states involved. Such situations are common among people who maintain habitual abodes and conduct professional activities in 2 or more nations. It is also the case for entities operating in 2 or more nations (United Nations Conference on Trade and Development, 2000). Take, for example, a firm may be incorporated under the laws of Germany, which will determine residence by exploring the place of incorporation. In the same manner, the firm might be effectively managed and controlled from France, which determines the residence by exploring the place of management. The company would be required to meet the residence test in both France and Germany. This will ergo lead to it being taxed as a resident. Likewise, the existence of a jurisdictional vacuum allows two states to tax the same item of income by their own definition if they think that the item arises from sources within their territories. The United Nations Conference and Trade Development (2000) indicate that such definitions cause mismatches in the timing of income recognition and accounting standards. The occurrences are mostly classified as either economic or judicial. The topic on how to avoid double taxation is explored by Radu (2012), who notes that unilateral or international schemes can be put in place. The unilateral measures are often determined by the choices of economic policy. For instance, a nation which exports capital will exempt the foreign source income from their trade agreements so as to avoid being in a competitive disadvantage in third-country markets. The capital importing nations will exclude interest remunerating bank deposits for the non-residents in order to attract capital and improve on foreign direct investment (Radu, 2012; Barbuta-Misu & Tudor, 2009). The unilateral restraint measures are thus dictated by the restrictions which are imposed by a nation outside its own territory.

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Ozekicioglu, Seda. „Tobin Tax: Arguments and Current Derivative Studies“. Studies in Business and Economics 10, Nr. 1 (01.04.2015): 103–12. http://dx.doi.org/10.1515/sbe-2015-0009.

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Abstract Tobin Tax and its derivative applications have started to be discussed again in many platforms as the issue regarding taxation of short-term capital movements has become an agenda among international communities such as European Union (EU) and G20 since the beginning of 2000s. In this study, Tobin Tax, which is the first significant step towards taxation of foreign currency transactions, has been discussed theoretically and considering its possible effects on application. Also, in this context, the initiatives of countries such as USA, Belgium, France and Austria regarding international implementation of Tobin Tax and its derivatives are being evaluated. The intended use of the taxes, determination of transactions exempt from tax and international cooperation in the implementation of taxation are possible problems that can be faced regarding Tobin Tax. In this study the conclusion, which the effects of Tobin Tax in developing and developed countries will be different but imposing such tax regarding cyclic balance of the world economy will be a positive improvement, has been reached.

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Botey, Montserrat, und Guillaume Chapelle. „Non-Taxation of Imputed Rent: A Gift to Scrooge? Evidence from France“. Economie et Statistique / Economics and Statistics, Nr. 541 (08.02.2024): 55–79. http://dx.doi.org/10.24187/ecostat.2023.541.2107.

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Collins, James B. „State Building in Early-Modern Europe: the Case of France“. Modern Asian Studies 31, Nr. 3 (Juli 1997): 603–33. http://dx.doi.org/10.1017/s0026749x0001708x.

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Between the fifteenth and eighteenth centuries, Western European political units shared with political units elsewhere in Eurasia both underlying structural factors—population trends, bullion influx, an increasingly integrated world economy—and challenges, above all the rising costs of military activity. Western Europe reacted in ways similar to other regions to the stresses of the fifteenth through eighteenth centuries: greater territorial integration (most notably in France, England, and Spain), stepped-up efforts to establish cultural hegemony in given territorial units, higher levels of taxation, increased military spending and larger military forces, sharply more standardized institutions and administration.

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Criqui, Patrick, Mark Jaccard und Thomas Sterner. „Carbon Taxation: A Tale of Three Countries“. Sustainability 11, Nr. 22 (08.11.2019): 6280. http://dx.doi.org/10.3390/su11226280.

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Carbon pricing is considered by most economists as a central dimension to any climate policy. It is assumed to bring simple, transparent, and cost-effective means to change investment and consumption behaviors. The most straightforward method is carbon taxation, but its implementation is more complex. This study provides a comparative analysis of carbon taxation in three countries—Sweden, Canada, and France—aimed at drawing lessons for the future of carbon taxation. Comparing the experience of the three countries reveals that carbon taxes, once in place, do have the intended effect. In this sense, they work well. However, the analysis also reveals very different situations in terms of advances, difficulties, and results, which highlights the need to carefully consider the social and political conditions for the acceptance and effective implementation of such economic instruments. Against this background, the comparative analysis yields four main insights that deserve further research from economics and social scientists: the ability to combine pure economic instruments and other regulation or policies and measures; the management of lobbies and vested interests; the identification of a clear strategy for the recycling of the carbon revenues, whether earmarked or not; and finally, the importance of these three dimensions of carbon taxes in the new settings of zero net emission policies.

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Burzec, Marcin, und Michalina Duda-Hyz. „THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE“. Review of European and Comparative Law 2627, Nr. 34 (31.12.2016): 9–25. http://dx.doi.org/10.31743/recl.4975.

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Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

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Allègre, Guillaume, Hélène Périvier und Muriel Pucci. „Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France“. Economie et Statistique / Economics and Statistics, Nr. 526-527 (07.10.2021): 3–20. http://dx.doi.org/10.24187/ecostat.2021.526d.2050.

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Melnikova, Aleksandra. „Identification of the areas for improving the Russian legislation on taxation of controlled foreign companies based on the experience of European Union member-states“. Налоги и налогообложение, Nr. 5 (Mai 2021): 26–39. http://dx.doi.org/10.7256/2454-065x.2021.5.36597.

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This article is dedicated to identification and analysis of the gaps in legal regulation of profit taxation of controlled foreign companies (CFC) in the Russian Federation, by comparing the Russian legislation with the legislation of the European Union member-states. Comparison is conducted on the current legislation of the Russian Federation on CFC with analogous rules in France, Germany, Netherlands, and Great Britain. The author determines the similarities and differences in the regimes of profit taxation of controlled foreign companies, and substantiates the need for introducing point amendments to the current legislation of the Russian Federation on profit taxation of controlled foreign companies. The structure of the Russian rules on CFC is largely similar to such in the developed European countries. The definition of the concept of control in the Russian legislation for the most part aligns with the definitions of the analogous concept in the legislation of France, Germany, and Netherlands; although the Russian definition is certainly broader, as it applicable to foreign structures without formation of legal entity, and contains both quantitative and qualitative criteria. Despite formal similarity of the Russian rules on CFC and their foreign equivalents, there are gaps in the Russian legislation, the interpretation of which by the tax authorities and the Ministry of Finance is at times contradictory and often does not benefit the taxpayer. Numerous questions arise from filling out and submitting participation notices and CFC notices, the procedure for which also contains multiple gaps, and the grounds for their submission in the legislation are quite ambiguous. Taxpayers often do not timely notify the tax authority on the participation in CFC or do not submit the corresponding notice due to inaccessibility of software for filling out notices for companies established in particular organizational-legal form.

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Lü, Xiaobo, und Kenneth Scheve. „Self-Centered Inequity Aversion and the Mass Politics of Taxation“. Comparative Political Studies 49, Nr. 14 (24.09.2016): 1965–97. http://dx.doi.org/10.1177/0010414016666834.

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The politics of economic crises brings distributive economic conflict to the fore of national political debates. How policy should be used to transfer resources between citizens becomes a central political question, and the answers chosen often influence the trajectory of policy for a generation. This context provides an ideal setting for evaluating the importance of self-interest and other-regarding preferences in shaping public opinion about economic policy. This article investigates whether self-centered inequity aversion along with self-interest influences individual tax policy opinions. We conduct original survey experiments in France and the United States, and provide evidence that individuals care about both how policy alternatives affect their own interests and how they influence the welfare of others relative to themselves.

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Eltis, Walter. „How Quesnay's Tableau Économique Offered a Deeper Analysis of the Predicament of France“. Journal of the History of Economic Thought 24, Nr. 1 (März 2002): 39–53. http://dx.doi.org/10.1080/10427710120115828.

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When François Quesnay began to publish on economics there were unmistakable indications that fundamental change was required in France. The finances of the State were in perpetual difficulty, and it had to borrow at higher interest rates than the private sector. Paris was the intellectual capital of Europe, and France was unquestionably one of Europe's great powers, but she had difficulty in simultaneously financing the Army and the Navy, which her international ambitions required. In the repeated wars with Great Britain in what has been described as the Second Hundred Years War (dating from 1688 until 1815) military weaknesses under the Bourbons associated with inadequacies of finance hampered France's efforts to match Britain in the colonization and exploitation of the wealth of North America and India. In the absence of representative institutions such as the British Parliament, the wealthy in France would not consent to the taxation required to establish the French State on a financial foundation commensurate with its political aspirations.

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Regi, S. Bulomine, und S. Anthony Rahul Golden. „GOODS AND SERVICES TAX - AN OVERVIEW“. International Journal of Research -GRANTHAALAYAH 5, Nr. 7(SE) (31.07.2017): 1–6. http://dx.doi.org/10.29121/granthaalayah.v5.i7(se).2017.2034.

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In the history of Indian taxation, GST is a new phenomenon. It can be said that it is the tax revolutions in India. It has crossed lots of stages in India tax system. It is not easy thing that implementing GST in India. Even though, in the world, it was first implemented in France in 1954, it took these many years to come to India. In this study, the author clearly explains about the GST and its history.

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Barbiero, T. P. „Book Review: Fiscal Limits of Absolutism: Direct Taxation in Early Seventeenth Century France“. American Economist 33, Nr. 1 (März 1989): 87. http://dx.doi.org/10.1177/056943458903300113.

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Mudrecki, Artur. „VAT taxation of municipalities in Poland and France – a legal and comparative study“. Przegląd Ustawodawstwa Gospodarczego 2023, Nr. 4 (20.04.2023): 2–10. http://dx.doi.org/10.33226/0137-5490.2023.4.1.

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S М SEMENOVA und О М SHPYRKO. „FEATURES OF TAXATION AND ECONOMIC DEVELOPMENT MONACO“. REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, Nr. 1(17) (24.06.2019): 170–79. http://dx.doi.org/10.15802/rtem.v0i1(17).169609.

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Introduction. The prerequisites for the economic development of any country are individual, but the use of benchmarking and the borrowing of positive experiences from other countries is an urgent task for every government, especially the domestic, on the path of active reforms. Monaco, as a world-famous small country, demonstrates the successful dynamics of economic development, GDP growth, and ensuring a high standard of living for the population. One of the prerequisites is a flexible tax system and the promotion of business development, support for economic and innovation initiatives, and improvement of investment attractiveness. Goal. Definition of the dynamics of economic development of Monaco during 2008-2017, structure of economic sectors that form GDP, features of taxation, requirements for starting a business and directions of state support for its development. Results and discussion. The preconditions and indicators of economic development of Monaco, leading branches of the economy, dynamics of foreign economic activity, factors of taxation which promote the investment attractiveness of the country are determined. Conclusions. Characterized by indicators of economic development of Monaco, GDP dynamics, main industry features. Established basic tax preferences that promote the start-up of business and its development in Monaco (requirement to provide more than 75% of the work in the Principality). The creation of a favorable tax climate for foreign investment and the simultaneous harmonization of fiscal policies with France and the European Union have made it possible to attract Monaco's continuous flow of foreign investment, so some elements of Monaco's experience deserve to be used by Ukrainian society in the path of reform.

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Sterdyniak, Henri. „Vers une réforme fiscale en France ?“ Revue de l'OFCE 53, Nr. 2 (01.06.1995): 107–45. http://dx.doi.org/10.3917/reof.p1995.53n1.0107.

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Résumé Le thème de la nécessité d'une vaste réforme fiscale revient souvent dans les débats économiques en France actuellement. Toutefois, celle-ci peut se voir assigner différents objectifs parfois conflictuels. L'article étudie ce que pourraient être les réformes des différents impôts : cotisations sociales, taxation de l'épargne, impôt sur le revenu, taxation des entreprises. L'analyse de la situation actuelle de l'économie française amène à penser que la réforme fiscale ne doit viser ni à augmenter fortement les prélèvements fiscaux, ni à diminuer, brutalement ou tendanciellement, les charges des entreprises en augmentant celles portant sur les ménages. La France se caractérise actuellement par un faible poids de l'impôt sur le revenu, compensé par un niveau important de cotisations salariés et surtout employeurs. Etant d'un montant relativement faible et étant le seul impôt progressif, l'impôt sur le revenu a nécessairement une progressivité très forte. L'examen de l'ensem- ble des prélèvements (cotisations et impôts) et des transferts sociaux, amène à la conclusion que le degré de redistribution assuré par le système socialo-fiscal entre les différents couches de salariés est relativement satisfaisant. Aussi, une réforme importante du barème semble difficile à envisager, si on se refuse à augmenter les taux marginaux élevés des plus riches et à diminuer les alloca- tions des plus pauvres. Au total, l'emploi est lourdement taxé si on considère la somme des cotisations sociales employeurs et salariés, de l'impôt sur le revenu, de la TVA. Tant qu'il existe du chômage de masse, le coût que les entreprises attribuent au facteur travail est le triple de son coût réel pour la Nation. Une forte baisse des cotisations employeurs portant sur les bas salaires est une réforme souhaitable en période de chômage de masse. Il serait illusoire de la compen- ser par une hausse de la TVA. Il serait dangereux de la compenser par une hausse de la CSG ou une baisse des prestations sociales car un tel transfert des entreprises vers les ménages accentuerait encore l'atonie de la consommation. Aussi, faut-il prendre le risque d'une baisse des cotisations sociales sans contrepartie immédiate. Si cette mesure n'était pas suivie d'une hausse suffisante des emplois, elle devrait être compensée par une hausse de l'impôt sur les sociétés ou mieux par un impôt social portant sur l'excédent d'exploitation des entreprises. Par ailleurs, il faut augmenter les prélèvements portant sur les revenus financiers des ménages. L'imposition de l'ensemble de ces revenus à un taux de prélève- ment libératoire unique de l'ordre de 20 % est la mesure la plus simple et la plus facile à adopter dans le cadre d'un accord européen d'harmonisation. A terme, ce mouvement devrait permet- tre un remodelage des prélèvements portant sur les ménages par la création d'un Impôt Social Généralisé, qui financerait l'ensemble des prestations de solidarité et les dépenses de santé. Ce prélève- ment social devrait peser moins qu'actuellement sur les bas salaires et plus sur les revenus du capital.

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Egorova, Maria A., Vladislav V. Grib, Liudmila G. Efimova, Olga V. Kozhevina und Vitalii Yu Slepak. „Research of the effectiveness of the system of legal regulation of tax relations for operations with cryptocurrency currently in force“. Vestnik of Saint Petersburg University. Law 14, Nr. 3 (2023): 564–79. http://dx.doi.org/10.21638/spbu14.2023.301.

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The article deals with the national practicies of direct and indirect taxation of income from cryptoassets in some countries of the world, including Russia, France, Italy, USA, Great Britain, etc. The authors study various approaches to the concept of cryptocurrency for the purposes of fiscal management: macroeconomic, cost, accounting, legal and institutional approaches. According to the authors position cryptocurrencies for tax reasons should be treated as a property and means of payment. Therefore, any income in cryptocurrencies received by taxpayers should be subject to personal income tax or corporate income tax, respectively. The recognition of cryptocurrencies as a means of payment (that is, private money) leads to the need to exempt taxpayers from paying value added tax in cases where cryptocurrencies perform these monetary functions in transactions performed by taxpayers, in particular, they perform the function of a means of payment. Payment of taxes on income of taxpayers received in cryptocurrencies can be carried out both in cryptocurrencies and in national (fiat) currencies. It is permissible to establish a tax declaration of transactions for cryptocurrency. The foundations of the legal regime of taxation of digital currencies in the Russian Federation have been formed. The problems of introducing effective taxation of cryptocurrency transactions in the Russian Federation are identified, as well as changes to tax legislation are proposed, in particular, clarification of the range of objects that can be classified as “digital currency”, synchronization with the law on digital financial assets, determining the tax base and implementing tax control of transactions with cryptocurrency. As the study showed, the approaches to indirect taxation are the most unified. Tax regulation is a potential incentive to reduce the speculative interest of participants in transactions with cryptocurrencies and increase the transparency of taxation of cryptocurrencies.

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Jacobs, Otto H. „The effects of business taxation on shareholders financing of corporations - An analysis of taxation concepts in France. Germany and the United States“. Intertax 17, Issue 11 (01.11.1989): 464–76. http://dx.doi.org/10.54648/taxi1989090.

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Jones, Christopher R., Spencer C. Usrey und Thomas Z. Webb. „Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives“. ATA Journal of Legal Tax Research 12, Nr. 2 (01.09.2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in the United States, as well as the tax environments in other nations with large gambling industries, such as France, Macau, Singapore, and the United Kingdom. Finally, we calculate an estimate of tax revenues on gambling earnings based on the current U.S. tax regimes and compare them to hypothetical tax revenues calculated by using tax regimes in foreign jurisdictions. Data Availability: All data are publically available and cited in the article.

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