Corporate Tax Competition And Coordination In The European Union
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Corporate Tax Competition And Coordination In The European Union
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Author : Gaëtan Nicodème
language : en
Publisher:
Release Date : 2006
Corporate Tax Competition And Coordination In The European Union written by Gaëtan Nicodème and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Corporate taxation categories.
This paper reviews the rationales and facts about corporate tax coordination in Europe. Although statutory tax rates have dramatically declined, revenues collected from corporate taxation are fairly stable and there is so far no evidence of a race-to-the-bottom. The ambiguous results from economic tax theory and the institutional setting have constrained strong EU policy action in the area of tax competition. Yet, there are welfare gains to be expected from tax coordination. Following its 2001 Communication, the European Commission is currently working with Member States on the definition of a common consolidated corporate tax base for European Companies.
The European Union S Corporate Income Tax Policy
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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.
The Code Of Conduct Against Harmful Tax Competition
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Author : Claudio Maria Radaelli
language : en
Publisher:
Release Date : 2002
The Code Of Conduct Against Harmful Tax Competition written by Claudio Maria Radaelli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business tax categories.
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union
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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.
Who Benefits From Tax Competition In The European Union
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Author : Leon J. H. Bettendorf
language : en
Publisher:
Release Date : 2006
Who Benefits From Tax Competition In The European Union written by Leon J. H. Bettendorf and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Corporations categories.
Taxing Multinationals In Europe
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Author : Ernesto Crivelli
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-25
Taxing Multinationals In Europe written by Ernesto Crivelli 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 2021-05-25 with Business & Economics categories.
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.
Corporate Income Tax Harmonization In The European Union
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Author : D. Pîrvu
language : en
Publisher: Springer
Release Date : 2012-08-13
Corporate Income Tax Harmonization In The European Union written by D. Pîrvu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-13 with Business & Economics categories.
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.
Tax Coordination In The European Community
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Author : Sijbren Cnossen
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Tax Coordination In The European Community written by Sijbren Cnossen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.
Tax Co Ordination In The European Union
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Author : Ben Patterson
language : en
Publisher: Virago Press
Release Date : 2001
Tax Co Ordination In The European Union written by Ben Patterson and has been published by Virago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.
National Tax Policy In Europe
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Author : Krister Andersson
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-09-04
National Tax Policy In Europe written by Krister Andersson and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-04 with Business & Economics categories.
The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.