Selected Issues Of Personal Income Taxation Harmonization
AbstractIn the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonization is “silent”, paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
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Bibliographic InfoArticle provided by University of Information Technology and Management, Institute of Financial Research and Analysis in its journal e-Finanse.
Volume (Year): 7 (2011)
Issue (Month): 2 (August)
EU integration; tax harmonization; personal income taxation; tax system differentiation;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J62 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Job, Occupational and Intergenerational Mobility; Promotion
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Baldwin, Richard & Krugman, Paul, 2000.
"Agglomeration, Integration and Tax Harmonization,"
CEPR Discussion Papers
2630, C.E.P.R. Discussion Papers.
- Richard Baldwin; Paul Krugman, 2001. "Agglomeration, Integration and Tax Harmonization," IHEID Working Papers 01-2001, Economics Section, The Graduate Institute of International Studies.
- Richard E. Baldwin & Paul Krugman, 2002. "Agglomeration, Integration and Tax Harmonization," NBER Working Papers 9290, National Bureau of Economic Research, Inc.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer, vol. 10(6), pages 651-71, November.
- Oates, Wallace E., 2001. "Fiscal Competition or Harmonization? Some Reflections," National Tax Journal, National Tax Association, vol. 54(n. 3), pages 507-12, September.
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