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	<title>Corporate Tax Archives - IREF Europe</title>
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	<description>Independent research and policy analysis on fiscal, monetary, and regulatory issues in Europe</description>
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	<title>Corporate Tax Archives - IREF Europe</title>
	<link>https://en.irefeurope.org/tag/corporate-tax/</link>
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	<item>
		<title>Why Taxing Robots Is Against Human Labor</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/why-taxing-robots-is-against-human-labor/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=why-taxing-robots-is-against-human-labor</link>
					<comments>https://en.irefeurope.org/publications/online-articles/article/why-taxing-robots-is-against-human-labor/#respond</comments>
		
		<dc:creator><![CDATA[Samuele Murtinu]]></dc:creator>
		<pubDate>Wed, 27 Mar 2024 04:20:56 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[labour market]]></category>
		<category><![CDATA[tax]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/?p=35420</guid>

					<description><![CDATA[<p>“The robots are coming. And that’s a good thing”. This is the title of a very recent MIT Technology Review article written by Daniela Rus, director of MIT (Massachusetts Institute&#8230;</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/why-taxing-robots-is-against-human-labor/">Why Taxing Robots Is Against Human Labor</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>Ireland’s siphoning off of GDP and tax revenues makes a mockery of the EU Single Market</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/irelands-siphoning-off-of-gdp-and-tax-revenues-makes-a-mockery-of-the-eu-single-market/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=irelands-siphoning-off-of-gdp-and-tax-revenues-makes-a-mockery-of-the-eu-single-market</link>
					<comments>https://en.irefeurope.org/publications/online-articles/article/irelands-siphoning-off-of-gdp-and-tax-revenues-makes-a-mockery-of-the-eu-single-market/#respond</comments>
		
		<dc:creator><![CDATA[Bob Lyddon]]></dc:creator>
		<pubDate>Thu, 29 Feb 2024 06:34:50 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[EU]]></category>
		<category><![CDATA[Ireland]]></category>
		<category><![CDATA[Taxes]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/?p=35379</guid>

					<description><![CDATA[<p>Introduction The ‘Celtic Paper Tiger’ is that part of economy tied up with servicing foreign multinationals and reducing their tax bills. It represents 65% of the Republic of Ireland’s economy,1it&#8230;</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/irelands-siphoning-off-of-gdp-and-tax-revenues-makes-a-mockery-of-the-eu-single-market/">Ireland’s siphoning off of GDP and tax revenues makes a mockery of the EU Single Market</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>Are Digital Companies Really Undertaxed? Evidence Using the Weighted Effective Tax Rate Method</title>
		<link>https://en.irefeurope.org/publications/working-paper-series/article/are-digital-companies-really-undertaxed-evidence-using-the-weighted-effective-tax-rate-method/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=are-digital-companies-really-undertaxed-evidence-using-the-weighted-effective-tax-rate-method</link>
					<comments>https://en.irefeurope.org/publications/working-paper-series/article/are-digital-companies-really-undertaxed-evidence-using-the-weighted-effective-tax-rate-method/#respond</comments>
		
		<dc:creator><![CDATA[IREF]]></dc:creator>
		<pubDate>Mon, 19 Sep 2022 11:48:11 +0000</pubDate>
				<category><![CDATA[Working Paper Series]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[taxation]]></category>
		<category><![CDATA[Taxes]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/?p=34617</guid>

					<description><![CDATA[<p>WP 2022-09. Executive Summary This paper examines the assumptions that traditional companies are subjected to a higher level of taxation companies than digital companies. Our paper calculates the effective corporate&#8230;</p>
<p>The post <a href="https://en.irefeurope.org/publications/working-paper-series/article/are-digital-companies-really-undertaxed-evidence-using-the-weighted-effective-tax-rate-method/">Are Digital Companies Really Undertaxed? Evidence Using the Weighted Effective Tax Rate Method</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>Corporate Tax: Northern Good Practices</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/corporate-tax-northern-good-practices/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=corporate-tax-northern-good-practices</link>
					<comments>https://en.irefeurope.org/publications/online-articles/article/corporate-tax-northern-good-practices/#respond</comments>
		
		<dc:creator><![CDATA[Nicolas Lecaussin]]></dc:creator>
		<pubDate>Tue, 04 Feb 2014 12:35:28 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Companies & Regulation]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[Taxes]]></category>
		<category><![CDATA[unemployment]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/online-articles/corporate-tax-northern-good-practices/</guid>

					<description><![CDATA[<p>It is not forbidden to former socialist countries to reduce the weight of the state and drastically reduce taxes, especially on businesses. This was done in Sweden and Denmark, where unemployment is lower than in France .</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/corporate-tax-northern-good-practices/">Corporate Tax: Northern Good Practices</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>UK Corporate Tax: From 26% to 20% In 2016</title>
		<link>https://en.irefeurope.org/key-figures/article/uk-corporate-tax-from-26-to-20-in-2016/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=uk-corporate-tax-from-26-to-20-in-2016</link>
					<comments>https://en.irefeurope.org/key-figures/article/uk-corporate-tax-from-26-to-20-in-2016/#respond</comments>
		
		<dc:creator><![CDATA[IREF]]></dc:creator>
		<pubDate>Sat, 09 Nov 2013 15:23:00 +0000</pubDate>
				<category><![CDATA[Key Figures]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[Taxes]]></category>
		<category><![CDATA[United Kingdom]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/other-publications/key-figures/uk-corporate-tax-from-26-to-20-in-2016/</guid>

					<description><![CDATA[<p>As shown in the Report of the IREF on Taxation in Europe, many countries have lowered their corporate tax. The UK is among them. The corporate tax will gradually decrease: 23% in 2013/14, 21% in 2014/15 and 20% in 2015/16.<br />
It must be an example for countries as France…</p>
<p>The post <a href="https://en.irefeurope.org/key-figures/article/uk-corporate-tax-from-26-to-20-in-2016/">UK Corporate Tax: From 26% to 20% In 2016</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<item>
		<title>The Making of Tax Hell… And The Escape of Entrepreneurship</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/the-making-of-tax-hell-and-the-escape-of-entrepreneurship/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=the-making-of-tax-hell-and-the-escape-of-entrepreneurship</link>
					<comments>https://en.irefeurope.org/publications/online-articles/article/the-making-of-tax-hell-and-the-escape-of-entrepreneurship/#respond</comments>
		
		<dc:creator><![CDATA[Sylvain C]]></dc:creator>
		<pubDate>Tue, 04 Jun 2013 15:56:58 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Companies & Regulation]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[fiscal exil]]></category>
		<category><![CDATA[tax haven]]></category>
		<category><![CDATA[Taxes]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/online-articles/the-making-of-tax-hell-and-the-escape-of-entrepreneurship/</guid>

					<description><![CDATA[<p>Why would you stay in a country where there are more than 200 types of taxes? And in which taxes are piled up and never removed. If French President François Hollande and his government want to fight against tax havens, French taxpayers and entrepreneurs are battling against the daily tax hell they are living in.</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/the-making-of-tax-hell-and-the-escape-of-entrepreneurship/">The Making of Tax Hell… And The Escape of Entrepreneurship</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>François Hollande&#8217;s Tool Box Destroys Employment</title>
		<link>https://en.irefeurope.org/other-substantive-studies/article/francois-hollande-s-tool-box-destroys-employment/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=francois-hollande-s-tool-box-destroys-employment</link>
					<comments>https://en.irefeurope.org/other-substantive-studies/article/francois-hollande-s-tool-box-destroys-employment/#respond</comments>
		
		<dc:creator><![CDATA[Sylvain C]]></dc:creator>
		<pubDate>Tue, 28 May 2013 11:33:27 +0000</pubDate>
				<category><![CDATA[Other substantive studies]]></category>
		<category><![CDATA[Austerity]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[Crisis]]></category>
		<category><![CDATA[Jobs and unemployment]]></category>
		<category><![CDATA[unemployment]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/other-publications/other-substantive-studies/francois-hollande-s-tool-box-destroys-employment/</guid>

					<description><![CDATA[<p>The IREF with "Contribuables Associés", the largest French taxpayers association, published a study showing how fiscal pressure destroys employment. The main figures of the study reveal the Government lethal action on companies and jobs:</p>
<p>- 12.2 bn € of new corporate taxes<br />
- Tax burden making a 0.5% GDP decrease<br />
- 99.500 jobs destroyed in 2012, 160.000 scheduled t be destroyed in 2013<br />
- 70.000 jobs destroyed because of tax burden increase in 2013<br />
- 21.5% in big companies and 78.5% in middle and small business</p>
<p>Read the study in French: <a href="http://www.irefeurope.org/en/sites/default/files/Etude%20IREF%20Fiscalit%C3%A9%20et%20destructions%20d'emplois.pdf">La Boîte à outil de François Hollande détruit l'emploi</a></p>
<p>The post <a href="https://en.irefeurope.org/other-substantive-studies/article/francois-hollande-s-tool-box-destroys-employment/">François Hollande&#8217;s Tool Box Destroys Employment</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>7.5%: Portugal’s New Corporate Tax</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/7-5-portugal-s-new-corporate-tax/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=7-5-portugal-s-new-corporate-tax</link>
					<comments>https://en.irefeurope.org/publications/online-articles/article/7-5-portugal-s-new-corporate-tax/#respond</comments>
		
		<dc:creator><![CDATA[Sylvain C]]></dc:creator>
		<pubDate>Mon, 27 May 2013 15:36:05 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[Crisis]]></category>
		<category><![CDATA[Portugal]]></category>
		<category><![CDATA[Prime Minister Coelho]]></category>
		<category><![CDATA[Taxes]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/online-articles/7-5-portugal-s-new-corporate-tax/</guid>

					<description><![CDATA[<p>Competitiveness is embedded in the private sector. Employment is created only the private sector. Wealth increases through the private sector. No public intervention can manage to replace the private sector, no Government know how to make business and money. As a consequence, the real economy of a country relies on its private sector, not on the Government. Portuguese Prime Minister Pedro Passos Coelho understood this fact and decreased dramatically corporate tax from 25% to 7.5%.</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/7-5-portugal-s-new-corporate-tax/">7.5%: Portugal’s New Corporate Tax</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>American States Are Tax Decrease Laboratories</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/american-states-are-tax-decrease-laboratories/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=american-states-are-tax-decrease-laboratories</link>
					<comments>https://en.irefeurope.org/publications/online-articles/article/american-states-are-tax-decrease-laboratories/#respond</comments>
		
		<dc:creator><![CDATA[Sylvain C]]></dc:creator>
		<pubDate>Tue, 14 May 2013 13:15:24 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Companies & Regulation]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[Taxes]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/online-articles/american-states-are-tax-decrease-laboratories/</guid>

					<description><![CDATA[<p>In a recent post, Nicolas Lecaussin is pointing out that tax consequences can be studied as in a lab: some American States can be observed. Taxes were lowered in thirty States. If they gather only 20% of the US population, they have created 65% of US jobs.</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/american-states-are-tax-decrease-laboratories/">American States Are Tax Decrease Laboratories</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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		<title>Effects of taxation on European multi-nationals’ financing and profits</title>
		<link>https://en.irefeurope.org/publications/online-articles/article/effects-of-taxation-on-european-multi-nationals-financing-and-profits-2/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=effects-of-taxation-on-european-multi-nationals-financing-and-profits-2</link>
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		<dc:creator><![CDATA[Sylvain C]]></dc:creator>
		<pubDate>Mon, 22 Apr 2013 16:04:20 +0000</pubDate>
				<category><![CDATA[Online Articles]]></category>
		<category><![CDATA[Companies & Regulation]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[gearing ratio]]></category>
		<category><![CDATA[Taxes]]></category>
		<guid isPermaLink="false">https://en.irefeurope.org/publications/online-articles/effects-of-taxation-on-european-multi-nationals-financing-and-profits-2/</guid>

					<description><![CDATA[<p>The new IREF paper of Stefan Lutz, from the University of Manchester, UK, and the Universidad Complutense de Madrid, Spain, points out that if it is apparent that companies do not welcome taxation, the main reason is that taxes reduce profits: shareholders are disappointed and the prospects for investments and development are penalized. This paper, however, concentrates on how companies react to taxation by changing their “gearing ratio”, i.e. the compositions of the financial resources at their disposal by investigating a panel of 240,000 European firms during the 1985-2010 period.</p>
<p>The post <a href="https://en.irefeurope.org/publications/online-articles/article/effects-of-taxation-on-european-multi-nationals-financing-and-profits-2/">Effects of taxation on European multi-nationals’ financing and profits</a> appeared first on <a href="https://en.irefeurope.org">IREF Europe</a>.</p>
]]></description>
		
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