Tax harmonization in the European Community: Policy Issues and Analysis
AbstractTax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than origninally envisaged. This study considers these issues and examines the case for harmonizing taxation of commodities and capital income in the single European market; principles of international taxation; the impact of harmonizing value-added taxes; and EC Structural Funds.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Occasional Papers with number 94.
Date of creation: 15 Mar 1992
Date of revision:
Contact details of provider:
Postal: International Monetary Fund, Washington, DC USA
Phone: (202) 623-7000
Fax: (202) 623-4661
Web page: http://www.imf.org/external/pubind.htm
More information through EDIRC
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Dankó, Zsófia, 2012. "Corporate tax harmonization in the European Union," MPRA Paper 40350, University Library of Munich, Germany.
- Harry Huizinga, 1994.
"International interest withholding taxation: Prospects for a common European policy,"
International Tax and Public Finance,
Springer, vol. 1(3), pages 277-291, October.
- Huizinga, H.P., 1994. "International interest withholding taxation: Prospects for a common European policy," Open Access publications from Tilburg University urn:nbn:nl:ui:12-155147, Tilburg University.
- Tomasz Wołowiec & Janusz Soboń, 2011. "EU Integration and Harmonisation of Personal Income Taxation," Contemporary Economics, University of Finance and Management in Warsaw, vol. 5(1), March.
- Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
- Enrique G. Mendoza & Linda L. Tesar, 1995.
"Supply-side economics in a global economy,"
International Finance Discussion Papers
507, Board of Governors of the Federal Reserve System (U.S.).
- Mendoza, Enrique G & Tesar, Linda L, 1998.
"The International Ramifications of Tax Reforms: Supply-Side Economics in a Global Economy,"
American Economic Review,
American Economic Association, vol. 88(1), pages 226-45, March.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow) or (Hassan Zaidi).
If references are entirely missing, you can add them using this form.