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The Harmonization of Direct Taxes
2023Abstract This chapter has examined the extent to which there is harmonization of direct taxes in the European Union. It was shown that, broadly, what could currently be considered as the direct tax legislation of the European Union is a patchwork of minimum rules (enacted through directives) which try to address some of the distortions ...
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Indirect tax harmonization in Denmark
Weltwirtschaftliches Archiv, 1992Die Harmonisierung der indirekten Steuern in Danemark.- In dem Artikel wird untersucht, wie sich die ursprunglichen Vorschlage der EG-Kommission zur Steuerharmonisierung aus dern Jahre 1987 auf die danische Volkswirtschaft auswirken. Der Verfasser verwendet ein Modell des allgemeinen Gleichgewichts, um die Senkung der danischen Mehrwertsteuer- und ...
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Tax Harmonization and Tax Competition in European Union
2006This paper primarily deals with the process of tax harmonization in European Union and the aims and accomplishments that so far have been reached in this field. Since tax competition between member countries of EU is one of the obstacles for tax harmonization we shell try to define reasons which caused this competition.
Kordić, Gordana, Šimurina, Nika
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Tax Harmonization: the Italian Perspective
1992In this paper I intend to discuss briefly the ideas that have emerged in the Italian debate on the problem of fiscal harmonization. As usual in Italy, this debate has not been very extensive and has mainly involved academic circles. Discussion papers are likely to have been prepared inside public institutions, but they are not generally known or ...
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