Tax Harmonization In Europe

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Welfare Effects Of Value Added Tax Harmonization In Europe

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Author : Hans Fehr
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Welfare Effects Of Value Added Tax Harmonization In Europe written by Hans Fehr 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.

This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.

Tax Harmonization In Europe

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Author : Arthur Dale
language : en
Publisher:
Release Date : 1963

Tax Harmonization In Europe written by Arthur Dale and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Intergovernmental tax relations categories.

Tax Harmonization In Europe And U S Business

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Author : Tax Foundation
language : en
Publisher:
Release Date : 1968

Tax Harmonization In Europe And U S Business written by Tax Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Sales tax categories.

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.

Reform And Harmonization Of Company Tax Systems In The European Union

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Author : Sijbren Cnossen
language : en
Publisher:
Release Date : 1996

Reform And Harmonization Of Company Tax Systems In The European Union written by Sijbren Cnossen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Corporations categories.

This paper reviews current company tax systems in the EU and examines various options for reform and harmonization.

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 Harmonization In Europe State And Prospects

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Author : Erik Alban-Hansen
language : en
Publisher:
Release Date : 1974

Tax Harmonization In Europe State And Prospects written by Erik Alban-Hansen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with categories.

Towards Corporate Tax Harmonization In The European Community An Institutional And Procedural Analysis

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Author : Adolfo Martin Jimenez
language : en
Publisher: Springer
Release Date : 1999-02-02

Towards Corporate Tax Harmonization In The European Community An Institutional And Procedural Analysis written by Adolfo Martin Jimenez and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-02-02 with Business & Economics categories.

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.

Tax Harmonization And Financial Liberalization In Europe

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Author : Georg Winckler
language : en
Publisher: Springer
Release Date : 1992-04-30

Tax Harmonization And Financial Liberalization In Europe written by Georg Winckler 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.

This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.

Tax Harmonization And Tax Competition In Europe

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Author : Hans-Werner Sinn
language : en
Publisher:
Release Date : 1990

Tax Harmonization And Tax Competition In Europe written by Hans-Werner Sinn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Europe categories.

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.