Results 91 to 100 of about 62,429 (239)
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
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Introducing taxation policy of profit for companies in Romania and other european union member states. [PDF]
Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows.
Chirculescu, Felicia Maria +1 more
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Fiscal harmonization in the presence of public inputs [PDF]
Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its implementation. Each country faces a particular trade-off between fiscal revenues generated by taxation and the productive efficiency loss ...
Gonzalo Fernández-de-Córdoba +1 more
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Status of harmonization of VAT in the European Union [PDF]
The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in ...
Szarowska, Irena
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The concept of tax harmonization and tax competition in EU member countries [PDF]
, 2016 Suad Bećirović, Mirza Totić
openalex +1 more source
Tax Harmonization or Competition?: Croatia and Neighboring Countries [PDF]
Tax systems vary widely among countries, or in the cases of the US or Germany, among lower levels of government as well. There is some consensus that taxes among neighboring countries should be harmonized, or at least that the rates should be fairly ...
Jean Tesche
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On the path-dependence of tax compliance [PDF]
This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement ...
Lisa Bruttel, Tim Friehe
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Relaxing Tax Competition through Public Good Differentation [PDF]
This paper argues that, because governments are able to relax tax competition through public good differentiation, traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have become more integrated. The key
Wooders, Myrna, Zissimos, Ben
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