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HARMONIZATION OF TAX SYSTEMS OF THE MEMBER STATES OF THE EURASIAN ECONOMIC UNION
Хабаршысы. Экономика сериясы, 2019 The relevance of this article is reflected in the need for a comprehensive study and comparative analysis of the tax systems of the countries of the Eurasian economic Union in the context of globalization of the world economy.
Б. Ермекбаева +1 more
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Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not? [PDF]
The paper analyzes under which conditions a partial tax cooperation will be welfare enhancing within the cooperating regions. Starting from the standard symmetric tax competition model, subgroups of regions can form tax cooperations and thereby increase ...
Kächelein, Holger
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ADAPTATION PROCESS OF A POLISH TAX LAW TO EUROPEAN UNION NORMS – HARMONIZATION OF A VALUE ADDED TAX [PDF]
, 2011 Anna Karolak
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Enhanced Cooperation in an Asymmetric Model of Tax Competition [PDF]
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 ...
Hendrik Vrijburg, Ruud A. De Mooij
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Indirect tax harmonization and global public goods
, 2012 Ουράνια Καρακώστα +2 more
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Can the Harmonization of the Corporate Taxation be Realized? [PDF]
In the present period of the development of the European integration the basic requirement is enhancing the competitive power, which can be created by the demolition of the inside market’s barriers.
György Kadocsa, Éva Handa
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Fiscal Harmonization and Portfolio Choice [PDF]
In this paper, we consider a two-country model based on Svensson (1989) in order to analyze how fiscal harmonization impacts on economic growth and welfare through its effects on agents portfolio decisions in an uncertain world.
Aude Pommeret, Philippe Monfort
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Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
, 2009 Ουράνια Καρακώστα +2 more
openalex +1 more source