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Do we need tax harmonization in the EU?

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dc.creator Boss, Alfred
dc.date 1999
dc.date.accessioned 2013-10-16T06:18:19Z
dc.date.available 2013-10-16T06:18:19Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/2268
dc.identifier ppn:270011943
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/2268
dc.description For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful. Facing a high degree of international capital mobility, every country is expected to reduce its tax rate in order to attract new capital or not to lose capital allocated in the country ("race to the bottom"). It is shown that the development of capital income tax rates in the European Union (EU) and in other industrialized countries as well as the development of corporate income tax revenues do not indicate that a race to the bottom has taken place. If tax competition should become as fierce as some observers seem to fear, the arguments in favor of tax competition instead of harmonization should be kept in mind. If tax rates are cut in a process of competition, government expenditures have to be reduced; this helps to avoid waste and inefficiencies in the public sector. In addition, tax competition might help to find better tax systems, and every country could learn from the experiences of other countries. In contrast, tax harmonization would probably lead to higher taxes in the EU.
dc.language deu
dc.publisher Kiel Institute for the World Economy (IfW) Kiel
dc.relation Kiel Working Papers 916
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H20
dc.subject H87
dc.subject ddc:330
dc.subject tax competition
dc.subject tax rate harmonization
dc.subject value-added taxation in the EU
dc.subject capital income taxation in the EU
dc.subject EU-Steuerrecht
dc.subject Steuerwettbewerb
dc.subject Umsatzsteuer
dc.subject Kapitalertragsteuer
dc.subject EU-Staaten
dc.title Do we need tax harmonization in the EU?
dc.type doc-type:workingPaper

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