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Is tax harmonization useful? [PDF]
International Tax and Public Finance, 2001 It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced.
Bernd Genser, Wolfgang Eggert
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Tax Harmonization and Tax Competition in Europe [PDF]
European Economic Review, 1990 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
Hans-Werner Sinn
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Agglomeration, Integration and Tax Harmonization [PDF]
European Economic Review, 2001 This paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a
Richard Baldwin
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International Tax Competition and Gains from Tax Harmonization [PDF]
Economics Letters, 1991 In a world economy there are two types of distortions which can be caused by capital income taxation in addition to the standard closed-economy wedge between the consumer-saver marginal intertemporal rate of substitution and the producer-investor ...
Assaf Razin, Efraim Sadka
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Tax competition and tax harmonization with evasion [PDF]
Topics in Economic Analysis & Policy, 2004 We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals my choose to cross borders to pay lower taxes in a neighboring location.
Nestor Gandelman +1 more
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CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION
Humanities and Social SciencesCorporate taxes are important for this study since differences in rates can lead to distortions in economic competition and relocation of capital to countries with better tax conditions.
Šimon ULIČNÝ, Alena ANDREJOVSKÁ
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Corporate tax harmonization in the EU [PDF]
, 2009 This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the
Albert van der Horst +4 more
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British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s Competitiveness [PDF]
The School of Public Policy Publications, 2010 British Columbia’s harmonization of its sales tax with the federal goods and services tax (GST) will result in a giant leap in the province’s competitiveness, both domestically and internationally. By 2020, the combined effect of federal and provincial
Jack M. Mintz
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EXCISES HARMONIZATION IN THE CONTEXT OF ECONOMIC CRISIS IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2010 This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the ...
Chirculescu Maria Felicia +2 more
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Globalization, fiscal policy and free competition: The impact in EU [PDF]
SHS Web of Conferences, 2021 Research background: Globalization has profoundly changed the rules of play in the international economy. A new world order, new challenges and new difficulties have arisen as well new strategies to avoid the consequences of global free competition ...
Anjos Maria do Rosário
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