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来源类型 | External Publication |
规范类型 | 其他 |
Tax harmonization in Europe: Moving forward | |
Agnès Bénassy-Quéré; Alain Trannoy; Guntram B. Wolff | |
发表日期 | 2014-07-16 |
出版年 | 2014 |
语种 | 英语 |
概述 | The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets. These two polar versions coexist in the European Union. |
摘要 | The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets. These two polar versions coexist in the European Union. Since decisions on taxation require unanimity, it is not surprising that tax cooperation remains difficult. Still, the argument that tax distortions undermine the single market has justified some harmonization in the area of indirect taxation (Value Added Tax, excise duties); much less harmonization, however, has happened on the direct taxation of capital and labor. The sovereign debt crisis that started in 2009 has given an impetus to the debate on tax harmonization, for three reasons:
It should be noted at this stage that although they are often considered as synonymous, the words “coordination”, “cooperation”, “convergence” and “harmonization” cover somewhat different concepts. Tax harmonization (e.g. the minimum standard VAT rate, or common rules embodied in different directives on the corporate taxation), is a form of coordination. The Common Consolidated Corporate Tax Base project (CCCTB) envisages a harmonization of CIT bases, but also some cooperation through the consolidation and apportionment of tax bases.3 As for convergence, it is a broader concept that is compatible with both tax coordination and tax competition. In the following, we concentrate on tax harmonization and cooperation. |
主题 | European Macroeconomics & Governance |
URL | https://bruegel.org/2014/07/tax-harmonization-in-europe-moving-forward/ |
来源智库 | Bruegel (Belgium) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/429465 |
推荐引用方式 GB/T 7714 | Agnès Bénassy-Quéré,Alain Trannoy,Guntram B. Wolff. Tax harmonization in Europe: Moving forward. 2014. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
cae-note014-en.pdf.j(413KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
cae-note014-en.pdf(187KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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