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Agglomeration, integration and tax harmonisation [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 quasi-fixed factor. This suggests that the tax game is something subtler than a race to the bottom.
Baldwin, Richard, Krugman, Paul
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2017
A primary principle of EU taxation system is represented by the harmonization of taxes which is explicitly stated in the art. 113 TFEU (formerly art. 93 of the Treaty of Maastricht and art. 99 of the Treaty of Rome). In this rule it is defined the aim of the harmonization of the laws of the Member States in function to the turnover tax, the consumption
P. Boria
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A primary principle of EU taxation system is represented by the harmonization of taxes which is explicitly stated in the art. 113 TFEU (formerly art. 93 of the Treaty of Maastricht and art. 99 of the Treaty of Rome). In this rule it is defined the aim of the harmonization of the laws of the Member States in function to the turnover tax, the consumption
P. Boria
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SSRN Electronic Journal, 2023
Tax harmonization can address downward rate pressure due to tax competition, but does so by imposing a common rate that does not suit all governments.
J. Hines
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Tax harmonization can address downward rate pressure due to tax competition, but does so by imposing a common rate that does not suit all governments.
J. Hines
semanticscholar +3 more sources
Tax competition and harmonization where tastes for public goods differ
International Tax and Public Finance, 2023Zineb Abidi Périer +1 more
exaly +2 more sources
Forum Contribution: Tax Penalty Regimes, A Call for Harmonization
EC Tax Review, 2023Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of ‘European Intervention’ providing for a coordinated approach towards the determination, and quantification of tax penalties ...
R. Attard
semanticscholar +1 more source