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A spatial tax harmonization model
European Economic Review, 2003Abstract Policies to harmonize value-added tax rates are controversial in the European Union. This paper formulates a multi-country model over a one-dimensional space as a non-cooperative Nash game, in which each country aims at maximizing its tax revenue, subject to the constraint that its tax rate lies within a given common band.
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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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The Case for European Tax Harmonization
1992There can be no doubt that freedom of movement within Europe will come about before the economic and tax systems are harmonized: where there is no external pressure the national governments are not going to undertake such major reforms. There can also be no doubt that freedom of movement will be followed by harmonization. Those governments unwilling to
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Motor vehicle tax harmonization
1987As is true for all significant revenue sources, motor vehicle taxes serve multiple objectives (Walters, 1968; Smith, 1975). Governments require funds for road transport related expenditures and for other purposes. Motor vehicle taxes help to meet revenue needs. These taxes as a share of total tax revenues in nine EC countries are given in Table 5.1 for
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Tax competition and harmonization where tastes for public goods differ
International Tax and Public Finance, 2023Emmanuelle Taugourdeau, Zineb Abidi
exaly
Commodity Tax Harmonization and Global Tariff Reduction with Differentiated International Oligopoly
New Frontiers in Regional Science: Asian Perspectives, 2022Minoru Kunizaki, Naoki Kakita
exaly
Commodity tax harmonization and the location of industry
Journal of International Economics, 2007Kristian Behrens, Jonathan H Hamilton
exaly