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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.)

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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Bibliographic 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
Date of revision:
Handle: RePEc:nsw:discus:52

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Related research

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

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Cited by:
  1. M. Peter van der Hoek, 2008. "Corruption and Taxation in the New European Union Member States," Journal of Information Systems & Operations Management, Romanian-American University, vol. 2(2), pages 399-406, November.

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