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Tax Harmonization And Tax Competition In Europe
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Book Synopsis Tax Harmonization and Tax Competition in Europe by : Hans-Werner Sinn
Download or read book Tax Harmonization and Tax Competition in Europe written by Hans-Werner Sinn and published by . This book was released on 1990 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help. The second part shows that, in the case of direct taxation, a harmonization of tax bases is more important than a harmonization of tax rates. Either the combination of true economic depreciation and residence taxation or the combination of immediate write-off and source taxation will result in an efficient international allocation of capital, independent of the national tax rates. The paper concludes with a verdict on tax competition arguing that free migration renders a policy of income redistribution, which is interpreted as insurance against the risk of lifetime careers, impossible.
Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Book Synopsis Taxing Multinationals in Europe by : Ernesto Crivelli
Download or read book Taxing Multinationals in Europe written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2021-05-25 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Book Synopsis Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union by : Mr.Vito Tanzi
Download or read book Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 1998-08-01 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
Book Synopsis Tax Competition in Europe by : Wolfgang Schön (Prof.)
Download or read book Tax Competition in Europe written by Wolfgang Schön (Prof.) and published by . This book was released on 2003 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising the proceedings of the 2002 conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries present their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in the field of tax law are discussed.
Book Synopsis Commodity Tax Harmonization in the European Community by : Andreas Haufler
Download or read book Commodity Tax Harmonization in the European Community written by Andreas Haufler and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.
Book Synopsis Tax Competition and EU Law by : Carlo Pinto
Download or read book Tax Competition and EU Law written by Carlo Pinto and published by Springer. This book was released on 2003-05-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of these incentives can often have harmful effects, there has not until now been a clear, in depth, full scale study of what these effects are, how they come about, and how they can be minimised or avoided. This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground. Tax Competition and EU Law builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition, including the following: evidence of interjurisdictional tax competition in the U.S. experience and what the EU can learn from it; methodologies to study tax competition; economic evidence of tax competition in Europe; Member States' 'benchmark' tax systems; internal market distortion provisions of the EC Treaty (Articles 96 and 97); relevant EMU provisions; applicability of state aid provisions (EC Treaty Article 87) to direct tax measures; the EU 'Code of Conduct' Group; OECD countermeasures against harmful tax competition; and, CFC legislation. In the course of his presentation the author analyses various tax regimes and court cases from most EU Member States, outlining the issues and clarifications each brings to the central questions. His final proposal clearly demonstrates that the beneficial effects of tax competition ' decrease in direct tax burden, improved efficiency in public administration, enhancement of employment and development ' need not be fraught with the risk of fiscal degradation. This is a major milestone in the success of the projected harmonisation of taxation in the European Union.
Book Synopsis Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis by : Adolfo Martin Jimenez
Download or read book Towards Corporate Tax Harmonization in the European Community:An Institutional and Procedural Analysis written by Adolfo Martin Jimenez and published by Springer. This book was released on 1999-02-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.
Book Synopsis EU Tax Law and Policy in the 21st Century by : Werner Haslehner
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Book Synopsis Indirect Taxation Within the Eu - Harmonisation Vs. Competition by : Jean Knödel
Download or read book Indirect Taxation Within the Eu - Harmonisation Vs. Competition written by Jean Knödel and published by GRIN Verlag. This book was released on 2009-05 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Politics - International Politics - Topic: European Union, grade: 1,3, University of Hamburg (Master of Arts European Studies), course: The European Economic and Monetary Union: challenges and perspectives, language: English, abstract: While the economic integration of the EU is already on an advanced level due to the establishment of the Single Market and the European Monetary Union (EMU), it can be stated that some significant fields are lagging behind. Amongst others, the harmonisation of indirect taxes within the EU is a controversial topic (Genschel 2002: 16, Randzio-Plath 1999: 665). Any fiscal harmonisation hardly alludes to the funding basis of the public budget of the several MS. In the range of indirect taxes, value added tax (VAT), which is especially problematic for allocation politics, is already harmonised on a high level, while at the same time other excise duties were harmonised only hesitantly. The aim of this paper is to examine the question of whether there is more harmonisation than competition in the field of indirect taxation in the EU. In general, the paper will deal with the question of what fiscal harmonisation actually is and which consequences can arise from a situation of competition for the government.
Book Synopsis Indirect Taxation within the EU – Harmonisation vs. Competition by : Jean Knödel
Download or read book Indirect Taxation within the EU – Harmonisation vs. Competition written by Jean Knödel and published by GRIN Verlag. This book was released on 2009-05-28 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Politics - Topic: European Union, grade: 1,3, University of Hamburg (Master of Arts European Studies), course: The European Economic and Monetary Union: challenges and perspectives , language: English, abstract: While the economic integration of the EU is already on an advanced level due to the establishment of the Single Market and the European Monetary Union (EMU), it can be stated that some significant fields are lagging behind. Amongst others, the harmonisation of indirect taxes within the EU is a controversial topic (Genschel 2002: 16, Randzio-Plath 1999: 665). Any fiscal harmonisation hardly alludes to the funding basis of the public budget of the several MS. In the range of indirect taxes, value added tax (VAT), which is especially problematic for allocation politics, is already harmonised on a high level, while at the same time other excise duties were harmonised only hesitantly. The aim of this paper is to examine the question of whether there is more harmonisation than competition in the field of indirect taxation in the EU. In general, the paper will deal with the question of what fiscal harmonisation actually is and which consequences can arise from a situation of competition for the government.
Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Book Synopsis Tax Avoidance and European Law by : Mihaela Tofan
Download or read book Tax Avoidance and European Law written by Mihaela Tofan and published by Taylor & Francis. This book was released on 2022-06-07 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.
Book Synopsis Horizontal Tax Coordination by : Michael Lang
Download or read book Horizontal Tax Coordination written by Michael Lang and published by IBFD. This book was released on 2012 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Book Synopsis Effects of the European Economic and Monetary Union (EMU) on Taxation and Interest Spending of National Governments by : Mr.Francesco P. Mongelli
Download or read book Effects of the European Economic and Monetary Union (EMU) on Taxation and Interest Spending of National Governments written by Mr.Francesco P. Mongelli and published by International Monetary Fund. This book was released on 1997-07-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the interest spending and taxation channels through which EMU could affect the public finances. It provides a framework for examining different views on a further narrowing of interest rate differentials. A model of Blanchard and Fischer is amended to analyze the two channels, and empirical evidence on the tax harmonization process is presented. The paper argues that “high-debt” and “high-tax” countries pursuing prudent fiscal policies could benefit the most from EMU: if monetary and widespread fiscal discipline are jointly established, interest rates could decline rapidly, while tax harmonization is likely to be gradual.
Download or read book Tax Competition and EU Law written by and published by . This book was released on 2002 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation in European Union by : Pietro Boria
Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
