Results 11 to 20 of about 770,733 (292)
Tax Principles and Tax Harmonization Under Imperfect Competition: A Cautionary Example [PDF]
European Economic Review, 2001 This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country better off, and may be Pareto-improving, when taxes are ...
Michael Keen +2 more
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The European integration process and the future of national tax systems [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The establishment of the European Union (EU) has had a huge impact on Europe which has become a substantially different place as compared to what it used to be in some earlier times.
Dimitrijević Marina
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Tax Competition and Tax Harmonization With Evasion [PDF]
Topics in Economic Analysis & Policy, 2004 Abstract We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals may choose to cross borders to pay lower taxes in a neighboring location. In a game between local authorities, we find that, when communities differ in size, in equilibrium ...
Nestor Gandelman +1 more
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Vestnik MGIMO-Universiteta, 2014 The article provides the tax systems of the countries of the customs union of Belarus, Kazakhstan and Russia, reveals the differences and identifies the need for harmonization and convergence of the structures and principles of taxation, the general tax ...
E. S. Ratushnyak
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Fiscal harmonization and fiscal competition in European Union [PDF]
Ekonomski Pogledi, 2015 The fiscal system and fiscal policy represent important features of the national sovereignty of a country and an integral part of overall economicy policy.
Kalaš Branimir, Milošević Snežana
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Integration strategy for the development of tax mechanisms in the process of state regulation of agriculture [PDF]
E3S Web of Conferences, 2020 This article presents the author’s view on the integration strategy for the development of tax mechanisms in agriculture. The importance and necessity of developing such a tax mechanism are updated, and arguments in favor of such a development strategy ...
Zyryanova Tatyana Vladimirovna +3 more
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Policy of excises harmonization in the EU and EEU
Russian Journal of Economics and Law, 2019 Objective: to develop recommendations for improving the EAEU policy in the field of excise duties harmonization based on comparative characteristics of the types of harmonization policies applied in the EU and the EAEU.Methods: general methods of ...
A. V. Tikhonova
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CHALLENGES IN HARMONISING THE TAX LEGISLATION OF THE REPUBLIC OF MOLDOVA WITH THAT OF THE EUROPEAN UNION [PDF]
Economica, 2023 In July 2014, the Parliament of the Republic of Moldova ratified the Association Agreement between the Republic of Moldova and the European Union and the European Atomic Energy Community and their member states, of the one part, (hereinafter – the ...
Ludmila COBZARI, Dorel NOROC
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Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]
Megatrend Revija, 2015 Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of ...
Miletić Vesna
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International tax competition and gains from tax harmonization [PDF]
Economics Letters, 1991 Abstract 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 marginal productivity of capital: (i) international differences in intertemporal marginal rates ...
Assaf Razin, Efraim Sadka
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