Tax harmonization in Europe: moving forward

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dialnet-ar-18-ART00008922812021-02-11Tax harmonization in Europe: moving forwardBénassy Quéré, AgnèsTrannoy, AlainWolff, Guntram B.The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets.1 These two polar versions coexist in the European Union. Since decisions on taxation require unanimity,2 it is not surprising that tax cooperation remains difficult. Still, the argument that tax distortions undermine the single-market has justified some harmonization in the area of indirect taxation (Value Added Tax, excise duties); much less harmonization, however, has happened on the direct taxation of capital and labor.Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5315614(Revista) ISSN 1887-0279(Revista) ISSN 1887-0287Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 10, Nº. 1, 2015 (Ejemplar dedicado a: Armonización fiscal), pags. 113-132engLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI

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Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 10, Nº. 1, 2015 (Ejemplar dedicado a: Armonización fiscal), pags. 113-132

English

The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets.1 These two polar versions coexist in the European Union. Since decisions on taxation require unanimity,2 it is not surprising that tax cooperation remains difficult. Still, the argument that tax distortions undermine the single-market has justified some harmonization in the area of indirect taxation (Value Added Tax, excise duties); much less harmonization, however, has happened on the direct taxation of capital and labor.

Article

Bénassy Quéré, Agnès
Trannoy, Alain
Wolff, Guntram B.

Bénassy Quéré, Agnès
Trannoy, Alain
Wolff, Guntram B.
Tax harmonization in Europe: moving forward

Bénassy Quéré, Agnès
Trannoy, Alain
Wolff, Guntram B.

Bénassy Quéré, Agnès

Tax harmonization in Europe: moving forward

Tax harmonization in Europe: moving forward

Tax harmonization in Europe: moving forward

Tax harmonization in Europe: moving forward

Tax harmonization in Europe: moving forward

tax harmonization in europe: moving forward

Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública

2015

https://dialnet.unirioja.es/servlet/oaiart?codigo=5315614

1709742958276771840