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Tax Policy in the European Union: A Review of Issues and Options

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  • Sijbren Cnossen
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    Abstract

    As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the Member States are of growing importance. Member State tax policies can have spillover effects on other Member States and differing abilities to provide net fiscal benefits to residents may impair the efficient allocation of productive factors across the EU. These considerations have important implications for the design and coordination of tax systems in the EU. Following a survey of tax developments and a review of the criteria that should govern the tax relationships between the Member States, this paper analyzes the issues and options that Member States face when levying and coordinating their taxes on consumption, labor and capital.

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    Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 758.

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    Date of creation: 2002
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    Handle: RePEc:ces:ceswps:_758

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    Cited by:
    1. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
    2. Axel Dreher & Tim Krieger, 2007. "Diesel price convergence and mineral oil taxation in Europe," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich 07-182, KOF Swiss Economic Institute, ETH Zurich.
    3. repec:dgr:uvatin:2004062 is not listed on IDEAS
    4. Hungerbuhler, Mathias, 2007. "Tax progression and training in a matching framework," Labour Economics, Elsevier, Elsevier, vol. 14(2), pages 185-200, April.
    5. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
    6. Rüdiger Pethig & Andreas Wagener, 2003. "Profit Tax Competition and Formula Apportionment," CESifo Working Paper Series 1011, CESifo Group Munich.
    7. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    8. repec:pdn:wpaper:5 is not listed on IDEAS
    9. Peter J. Lambert, 2007. "Positional equity and equal sacrifice: design principles for an EU-wide income tax?," Working Papers, University of Otago, Department of Economics 0706, University of Otago, Department of Economics, revised Apr 2007.
    10. Michiel Evers & Herman R. J. Vollebergh & Ruud A. de Mooij, 2004. "Tax Competition under Minimum Rates: The Case of European Diesel Excises," CESifo Working Paper Series 1221, CESifo Group Munich.
    11. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers, Società Italiana di Economia Pubblica 2, Società Italiana di Economia Pubblica.
    12. Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo Group Munich.
    13. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
    14. Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
    15. Luigi Bernardi, 2005. "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 139-158, November.
    16. Luigi, Bernardi, 2003. "Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms," MPRA Paper 18041, University Library of Munich, Germany.

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