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Tax Harmonization and Competition in the European Union

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Author Info
M. Peter van der Hoek (Erasmus University, Netherlands and Academy of Economic Studies,Romania.)

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Abstract

This paper presents a comprehensive review and analysis of tax harmonization and tax competition in the European Union. It is shown that while tax burdens in the European Union have increased substantially in the past 35 years, they did not converge. Also, there is no evidence of the ‘race to the bottom’ in taxing income from capital. However, small European Union country members tend to set lower effective tax rates than larger member countries. There is also a trend to abolish imputation systems in favour of a schedular tax on distributed profits.

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File URL: http://www.atax.unsw.edu.au/ejtr
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Publisher Info
Paper provided by ATAX, University of New South Wales in its series Taxation with number eJournal of Tax Research Vol 1 No. 1.

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Length: 19 pages
Date of creation: 10 Sep 2003
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Handle: RePEc:nsw:discus:52

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Related research
Keywords: tax harmonization; tax harmonisation; tax competition; European Union;

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  1. van der Hoek, M. Peter, 2008. "Enlarging the European Union: Taxation and Corruption in the New Member States," MPRA Paper 11546, University Library of Munich, Germany, revised 30 Aug 2007. [Downloadable!]
  2. Axel Dreher, 2003. "The Influence of Globalization on Taxes and Social Policy – an Empirical Analysis for OECD Countries," Public Economics 0310002, EconWPA, revised 27 Feb 2004. [Downloadable!]
    Other versions:
  3. van der Hoek, M. Peter, 2004. "The European Union: Eastern Enlargement and Taxation," MPRA Paper 5907, University Library of Munich, Germany. [Downloadable!]
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This page was last updated on 2009-12-2.

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