Fiscal Harmonization In The European Communities
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Fiscal Harmonization In The European Communities
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Author : Donald J. Puchala
language : en
Publisher: Bloomsbury Publishing
Release Date : 2013-11-07
Fiscal Harmonization In The European Communities written by Donald J. Puchala and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-07 with Business & Economics categories.
The specific concern of this study is 'politicization' or the relationships between contests in national politics and the capacity for international cooperation. Progress towards fiscal harmonization in the European Community is selected as the substantive focus for the study, although the object is to learn from the EC rather than about it. The author argues that common EC policies usually reach fruition as complex compromises, derived from decisions based on the perceived effect on domestic politics and rivalries, rather than transnational neatness. Lack of political will is frequently blamed for delays in the acceptance of common policies, whereas the truth often lies in the fact that national governments believe that domestic political costs would be prohibitive. Politicization is studied in four major areas: 1. Identification, causes and effects 2. The effect on domestic politics and transnational cooperation in the EC 3. Effects on further 'European integration' 4. Deriving lessons from the EC for more general relationships between domestic politics and international cooperation.
Fiscal Harmonization In The European Communities
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Author : Donald J. Puchala
language : en
Publisher:
Release Date : 1984
Fiscal Harmonization In The European Communities written by Donald J. Puchala and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Finance, Public categories.
Fiscal Harmonization In The European Communities
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Author : Donald James Puchala
language : en
Publisher:
Release Date : 2013
Fiscal Harmonization In The European Communities written by Donald James Puchala and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Electronic books categories.
"The specific concern of this study is 'politicization' or the relationships between contests in national politics and the capacity for international cooperation. Progress towards fiscal harmonization in the European Community is selected as the substantive focus for the study, although the object is to learn from the EC rather than about it. The author argues that common EC policies usually reach fruition as complex compromises, derived from decisions based on the perceived effect on domestic politics and rivalries, rather than transnational neatness. Lack of political will is frequently blamed for delays in the acceptance of common policies, whereas the truth often lies in the fact that national governments believe that domestic political costs would be prohibitive. Politicization is studied in four major areas: 1. Identification, causes and effects 2. The effect on domestic politics and transnational cooperation in the EC 3. Effects on further 'European integration' 4. Deriving lessons from the EC for more general relationships between domestic politics and international cooperation."--Bloomsbury Publishing.
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.
Commodity Tax Harmonization In The European Community
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Author : Andreas Haufler
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Commodity Tax Harmonization In The European Community written by Andreas Haufler 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 2012-12-06 with Business & Economics categories.
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.
Taxation In European Union
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Author : Pietro Boria
language : en
Publisher: Springer
Release Date : 2017-04-04
Taxation In European Union written by Pietro Boria and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-04 with Law categories.
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”.
Tax And Ec Harmonization
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Author : A. Lier
language : en
Publisher: Springer
Release Date : 1993
Tax And Ec Harmonization written by A. Lier and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
This book aims to provide a complete overview of the fiscal aspects in connection with the increasing economic and monetary integration within the European Community. The harmonization of both indirect and direct taxes is discusses in-dept while relevant historical developments are also highlighted. Attention is paid to the harmonization process in a number of areas that interface with tax law, parts of corporate law and the law of annual statements of accounts. This book is certain to provide the reader with a thorough insight into the current and future developments of the harmonization processes being implemented in fiscal and related areas.
Indirect Taxation Within The Eu Harmonisation Vs Competition
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Author : Jean Knödel
language : en
Publisher: GRIN Verlag
Release Date : 2009-05-28
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 2009-05-28 with Political Science 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.
Effects Of The European Economic And Monetary Union Emu On Taxation And Interest Spending Of National Governments
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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.