Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union
DOWNLOAD
FREE 30 Days
Download Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union
DOWNLOAD
FREE 30 Days
Author : Mr.Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 1998-08-01
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union written by Mr.Vito Tanzi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-08-01 with Business & Economics categories.
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.
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union
DOWNLOAD
FREE 30 Days
Author : Vito Tanzi
language : en
Publisher:
Release Date : 2006
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union written by Vito Tanzi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
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.
Effects Of The European Economic And Monetary Union Emu On Taxation And Interest Spending Of National Governments
DOWNLOAD
FREE 30 Days
Author : Mr.Francesco P. Mongelli
language : en
Publisher: International Monetary Fund
Release Date : 1997-07-01
Effects Of The European Economic And Monetary Union Emu On Taxation And Interest Spending Of National Governments written by Mr.Francesco P. Mongelli and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-07-01 with Business & Economics categories.
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.
The Effects Of The European Economic And Monetary Union Emu On National Fiscal Sustainability
DOWNLOAD
FREE 30 Days
Author : Mr.Francesco P. Mongelli
language : en
Publisher: International Monetary Fund
Release Date : 1996-07
The Effects Of The European Economic And Monetary Union Emu On National Fiscal Sustainability written by Mr.Francesco P. Mongelli and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-07 with Business & Economics categories.
This paper presents a methodology to analyse some of the possible fiscal effects of the EMU. It uses a theoretical tool, the "fiscal sustainability frontiers", and a new fiscal sustainability index. The paper argues that in the EMU the fiscal autonomy will be tightened by the "endogenous fiscal discipline" stemming from the harmonization of tax systems, the loss of current and prospective money financing, and the deepening of financial market-based discipline.
Fiscal Policy Taxation And The Financial System In An Increasingly Integrated Europe
DOWNLOAD
FREE 30 Days
Author : Julian Alworth
language : en
Publisher: Springer
Release Date : 1992-04-30
Fiscal Policy Taxation And The Financial System In An Increasingly Integrated Europe written by Julian Alworth and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-04-30 with Business & Economics categories.
Three major challenges confront European policymakers and financial systems; (1) to preserve and strengthen policy coordination between the countries participating and the European Monetary System; (2) to design the future structure of the Economic and Monetary Union; (3) to implement constructive economic and financial responses to the major economic and political reform in Eastern Europe. The purpose of this book is to present a comprehensive analysis of these challenges, focusing on the relationships between fiscal policies on the one hand and financial systems on the other. The basis for the work is formed by the discussions, which took place at the 16th Colloquium of the Societ Universitaire Europenne de Recherches Financires (SUERF). Private savings and the taxation of income from capital, imbalances in public sector budgets and their impact on financial systems, international resource transfers and the respective roles of governments and private capital flows, and the policy mix in the transition to Economic and Monetary Union are central themes of the book. This collection of papers, authored by members of the university, private financial sector and national and international policymaking communities, is of central importance to policymakers, bankers, financial executives, and academics.
Indirect Taxation Within The Eu Harmonisation Vs Competition
DOWNLOAD
FREE 30 Days
Author : Jean Knödel
language : en
Publisher: GRIN Verlag
Release Date : 2009-05
Indirect Taxation Within The Eu Harmonisation Vs Competition written by Jean Knödel and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05 with Indirect taxation categories.
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.
One Market One Money
DOWNLOAD
FREE 30 Days
Author : Michael Emerson
language : en
Publisher:
Release Date : 1992
One Market One Money written by Michael Emerson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
The European Community is negotiating a new treaty to establish the constitutional foundations of an economic and monetary union in the course of the 1990s. This study provides the only comprehensive guide to the economic implications of economic and monetary union. The work of an economist inside the Commission of the European Community, it reflects the considerations influencing the design of the union. The study creates a unique bridge between the insights of modern economic analysis and the work of the policy makers preparing for economic and monetary union.
The European Union S Corporate Income Tax Policy
DOWNLOAD
FREE 30 Days
Author : Pernille Stordrange
language : en
Publisher: GRIN Verlag
Release Date : 2012-05-29
The European Union S Corporate Income Tax Policy written by Pernille Stordrange and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-29 with Political Science categories.
Seminar paper from the year 2012 in the subject Politics - International Politics - Topic: European Union, grade: A, BI Norwegian Business School (Public governance), course: EU Policy Process, language: English, abstract: In this paper I chronologically go through the policy process towards a harmonised corporate income tax in the EU member states. By using Jenkins-Smith and Sabatier's advocacy coalition framework (ACF) I evaluate how events internal and external to the EU, as well as policy-oriented learning have brought the process forward and caused policy change. I also explain how the lack of favourable conditions has caused stalemate and lack of progress. I find that changing socio-economic conditions have facilitated and hampered the policy process and that macroeconomic conditions have affected member states willingness to implement coordinating measures. Other determinants of change are internal developments in the EU such as enlargements, ECJ jurisprudence or change in political leadership. Over the time period under study, the European Commission, as the agenda-setter in the EU has learned from previous failures and new scientific information and altered its strategy along the way. Member states have also over time changed their view on the EU in general and corporate income tax harmonisation in particular. The outcome of the EC's efforts over the years has been varying, and the policy process has proceeded in fits and starts. So far, the EC has achieved some degree of coordination, but not harmonisation of corporate income tax systems. What the future brings depends on the variables discussed throughout the paper.
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union
DOWNLOAD
FREE 30 Days
Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2013-07-09
Tax Coordination Tax Competition And Revenue Mobilization In The West African Economic And Monetary Union written by Mario Mansour and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-09 with Business & Economics categories.
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
The Politics Of Corporate Taxation In The European Union
DOWNLOAD
FREE 30 Days
Author : Claudio Radaelli
language : en
Publisher: Routledge
Release Date : 2013-01-11
The Politics Of Corporate Taxation In The European Union written by Claudio Radaelli and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-11 with Business & Economics categories.
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?