Tax policy at the outskirts of EU


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Tax policy at the outskirts of EU

Vis færre oplysninger Vesterø Jensen, Carsten en_US Nielsen, Søren Bo en_US 2009-02-04T10:27:49Z 2009-02-04T10:27:49Z 2004-01-21T00:00:00Z en_US
dc.description.abstract This paper provides an assessment of Greenland's tax system and contemplates changes that may be undertaken in the future to prepare for greater economic self-reliance and for the country's participation in the wider world economy. At the outskirts of Europe, Greenland is an autonomous part of the Danish kingdom, though currently not a member of EU. However, its cooperation with European countries and its dependency on international trade renders it necessary for the tax system in Greenland to be attuned to developments in the rest of the world. Drawing on a thorough international benchmarking analysis of Greenland's tax system, the paper's special focus will be on the corporate tax system and its interplay with personal taxation, as well on as the system of import duties. In particular, we carry out computations of effective marginal and average corporate tax rates, as well as average effective tax burdens on consumption, labour income and capital income, and compare these to similar measures for EU countries. In addition, we outline how Greenland's economic policy in other areas interferes with tax policy. Especially fishery regulation, management of government-owned companies, and housing policy have major implications for the tax system. Key words: international benchmarking, effective tax rates, Greenland JEL: H20, H25 en_US
dc.format.extent 23 s. en_US
dc.language eng en_US
dc.relation.ispartofseries Working paper;13-2003 en_US
dc.subject.other grønland en_US
dc.subject.other økonomiske forhold en_US
dc.subject.other skattepolitik en_US
dc.subject.other selskabsskatter en_US
dc.subject.other personskatter en_US
dc.title Tax policy at the outskirts of EU en_US
dc.type wp en_US
dc.accessionstatus modt04jan21 mielmo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Nationaløkonomi en_US
dc.contributor.departmentshort ECON en_US
dc.contributor.departmentuk Department of Economics en_US
dc.contributor.departmentukshort ECON
dc.idnumber x656378599 en_US København en_US
dc.publisher.year 2003 en_US
dc.title.subtitle Greenland en_US

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