Results 1 to 10 of about 634,834 (291)

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 and it clarifies why the frequently cited exchange rate argument is of no help.
Hans-Werner Sinn
exaly   +3 more sources

Is partial tax harmonization desirable? [PDF]

Journal of Public Economics, 2008
We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates. On the other hand, they are unable to commit to future policies and, once capital has been installed, have incentives to increase taxes.
Paola Conconi, Carlo Perroni, Raymond Riezman   +2 more
exaly   +4 more sources

Spanish special taxes and the tax harmonization of the European union [PDF]

Pravo, 2021
If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the ...
Vanesa Sánchez-Ballesteros
doaj   +2 more sources

Tax competition and tax harmonization in the European Union

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004
The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
doaj   +2 more sources

Environmental taxation, tax competition, and harmonization [PDF]

Journal of Urban Economics, 2004
Abstract This paper studies the tax competition problem in the presence of transboundary pollution. It shows that economic integration causes the firms to adopt the same or less polluting technologies, but it nevertheless increases aggregate emissions and lowers welfare.
Helmuth Cremer, Firouz Gahvari
exaly   +3 more sources

CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION

Humanities and Social Sciences
Corporate 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
doaj   +2 more sources

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
doaj   +5 more sources

Towards a harmonised eac tax sysyem: curent status, challenges and way forward [PDF]

სამართალი და მსოფლიო, 2023
Under Article 79 of the EAC Treaty, the Partner States have under- taken to harmonize and rationalize investment incentives to promote the Community as a single investment area while avoiding double taxation. Article 83 of the same Treaty states that the
Pie Habimana
doaj   +1 more source

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
doaj   +1 more source

Is Tax Harmonization Useful? [PDF]

International Tax and Public Finance, 2001
It is a widely acknowledged result of the literature on international tax competition that an inefficient provision of public goods can only be avoided, if taxes are sufficiently coordinated. In this paper we use a model where governments use commodity and factor taxes in the tax competition game.
Eggert, Wolfgang, Genser, Bernd
openaire   +4 more sources