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Tax Competition Versus Tax Coordination In The European Union

Author

Listed:
  • Assoc. Prof. Flavia Barna Ph.D

    (West University from Timişoara Faculty of Economics and Business Administration, Timişoara, Romania)

  • Assist. Petru-Ovidiu Mura Ph.D Student

    (West University from Timişoara Faculty of Economics and Business Administration, Timişoara, Romania)

Abstract

This paper examines the tax competition literature and attempts to draw out its implications for the debate on corporate tax coordination within the EU. Although corporate tax coordination, including tax rate harmonization, has been the subject of intense discussion in the European Union (EU) for many years, EU member states, for the most part, still operate independent and highly varied corporate income tax systems. Interest in tax coordination has increased recently, however, prompted in part by fears that tax competition among the increasingly economically integrated EU nations will over time significantly reduce the level of capital income taxation.

Suggested Citation

  • Assoc. Prof. Flavia Barna Ph.D & Assist. Petru-Ovidiu Mura Ph.D Student, 2010. "Tax Competition Versus Tax Coordination In The European Union," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15S), pages 39-46, November.
  • Handle: RePEc:aio:rteyej:v:1:y:2010:i:15s:p:39-46
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    File URL: http://feaa.ucv.ro/RTE/015S-5.pdf
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    References listed on IDEAS

    as
    1. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
    2. Wilson, John Douglas, 1991. "Tax competition with interregional differences in factor endowments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 423-451, November.
    3. Edwards, Jeremy & Keen, Michael, 1996. "Tax competition and Leviathan," European Economic Review, Elsevier, vol. 40(1), pages 113-134, January.
    4. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    5. Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
    6. Razin, Assaf & Sadka, Efraim, 1991. "International tax competition and gains from tax harmonization," Economics Letters, Elsevier, vol. 37(1), pages 69-76, September.
    7. Claudio M. Radaelli, 1999. "Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions," Journal of Common Market Studies, Wiley Blackwell, vol. 37(4), pages 661-682, December.
    8. Wilson, John Douglas, 1987. "Trade, Capital Mobility, and Tax Competition," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 835-856, August.
    9. Eckhard Janeba, 2000. "Tax Competition When Governments Lack Commitment: Excess Capacity as a Countervailing Threat," American Economic Review, American Economic Association, vol. 90(5), pages 1508-1519, December.
    10. Frey, Bruno S. & Eichenberger, Reiner, 1996. "To harmonize or to compete? That's not the question," Journal of Public Economics, Elsevier, vol. 60(3), pages 335-349, June.
    11. Nielsen, Soren Bo & Sorensen, Peter Birch, 1997. "On the optimality of the Nordic system of dual income taxation," Journal of Public Economics, Elsevier, vol. 63(3), pages 311-329, February.
    12. Lee, Kangoh, 1997. "Tax Competition with Imperfectly Mobile Capital," Journal of Urban Economics, Elsevier, vol. 42(2), pages 222-242, September.
    13. Gordon, Roger H, 1986. "Taxation of Investment and Savings in a World Economy," American Economic Review, American Economic Association, vol. 76(5), pages 1086-1102, December.
    14. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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    More about this item

    Keywords

    tax competition; fiscal competition; tax coordination; tax harmonization.;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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