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El futuro de los sistemas tributarios europeos

Author

Listed:
  • Emilio Albi

    (Catedrático de Hacienda Pública. Universidad Complutense de Madrid)

Abstract

Completion of the European VAT system is the first challenge of indirect taxation. The forecast in this field is for an application of the "source-destination" principle with compensatory payments between countries calculated macro-economically and with convergence of tax rates. In terms of excises few changes will arise. International restriction is basic to income tax and the capacity to manage the system is fundamental, with observable and verifiable transactions. Existing "hybrid" taxes may give way to "dual" systems and to minimum withholdings taxes in international taxation on savings. There will be a trend towards harmonization of corporate income tax. Finally, other taxation possibilities are analysed.

Suggested Citation

  • Emilio Albi, 1997. "El futuro de los sistemas tributarios europeos," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 56-77.
    • Handle: RePEc:ekz:ekonoz:1997203
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    More about this item

    Keywords

    Sistema fiscal europeo; impuestos directos; impuestos sobre la renta.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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