Results 51 to 60 of about 62,429 (239)
Harmonization of tax systems of the EAEU member States in the context of globalization
Ученые записки Российской академии предпринимательства, 2021 The article deals with the optimization of tax systems of the member States of the Eurasian economic Union (hereinafter - the EAEU). Special attention is paid to the comparative analysis of tax systems and tax policy of the EAEU member States, in ...
T. V. Voronchenko
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Tax Competition and Information Sharing in Europe: A Signaling Game [PDF]
This paper provides a challenging view to the tax harmonization issue. The literature often proposes tax harmonization to avoid free-riding behaviors in free-trade areas, and more particularly in monetary unions. Countries may decrease their tax rates in
André Fourçans, Thierry Warin
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Opportunity and accounts consolidation conditions [PDF]
This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007.
Eugenia Ramona Nandra
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The Legal Aspect of the Tax Competition in EU: Case of Kosovo
Sriwijaya Law Review, 2019 The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign ...
Fitore Gezim Morina
doaj +1 more source
Partial Harmonization of Corporate Taxes in an Asymmetric Repeated Game Setting [PDF]
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three heterogenous countries with respect to their capital endowments.
Chikara Yamaguchi +2 more
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Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
doaj +1 more source
Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View [PDF]
This paper addresses the question of the likelihood of a race to the bottom in a monetary union, like the Euro-zone, that could result from tax competition between countries.
André Fourçans, Thierry Warin
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The Harmonization of Indirect Taxes
, 2023 Abstract The harmonization of indirect taxation is inextricably linked to the achievement of the internal market and the Customs Union. Owing to the immediate effects on cross-border trade of national disparities as regards taxes on goods and services, the Commission has been able to convince Member States to adopt common rules in an ...
Traversa, Edoardo +1 more
openaire +2 more sources
Is Partial Tax Harmonization Desirable? [PDF]
We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates.
Conconi, Paola +2 more
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Which Way to Converge? The Europeanisation of National Tax Systems [PDF]
, 2009 In this article we investigate in how far European Integration stimulates policy convergence in various subfields of tax policy. We see that several causal mechanisms contribute to an EU-wide convergence of tax policies: imposition, competition ...
Genschel, Philipp, Kemmerling, Achim
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