Results 61 to 70 of about 62,429 (239)
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods? [PDF]
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods.
Christos Kotsogiannis +2 more
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E.E.C. sales tax harmonization: an alternative scheme
PSL Quarterly Review, 2014 The EEC sales tax harmonisation guidelines suggest for the whole Common Market area should be covered by an entirely harmonised value added tax, to be levied by each member country on the tax basis originating in its territory at the same rates and with ...
F. FORTE
doaj +1 more source
CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX [PDF]
The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable ...
Ioan Lazar, Laura Lazar
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TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
Ekonomia i Prawo, 2014 Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct
Krzysztof Biernacki
doaj +1 more source
Tax Harmonization and Tax Competition in Europe [PDF]
Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates
Hans-Werner Sinn
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Enhanced Cooperation in an Asymmetric Model of Tax Competition [PDF]
, 2009 This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced ...
Mooij, R.A. (Ruud) de +1 more
core +6 more sources
Energy tax harmonization in EU: Time series and panel data evidence [PDF]
This paper searches statistical evidence of tax harmonization initiated and motivated by EU Commission since 1980. The purpose of energy tax harmonization is to reach more efficient use of energy among members and thereby to establish more competitive ...
Bilgili, Faik
core +1 more source
Direct Taxation - Directions of Harmonization [PDF]
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals.
Narcis Eduard MITU
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Company Tax Reform in the European Union. [PDF]
The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment.
Peter Birch Sørensen
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