IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v23y2014i1p83-93.html
   My bibliography  Save this article

Harmonisation And Fiscal Competition In The European Union

Author

Listed:
  • Danut, CHILAREZ

    () ("Constantin Brâncoveanu" University of Pitesti)

  • George-Sebastian, ENE

    () ("Constantin Brâncoveanu" University of Pitesti)

Abstract

Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax system, which has an impact on how the same decision of fiscal policy is transmitted at the level of each member state. The present paper summarizes some pros/cons regarding the orientation of the fiscal harmonisation efforts in a manner allowing governments to use the fiscal policy as an instrument of public policy in their efforts to cope with the asymmetric macroeconomic shocks and the adjustment of the macroeconomic indicators.

Suggested Citation

  • Danut, CHILAREZ & George-Sebastian, ENE, 2014. "Harmonisation And Fiscal Competition In The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 23(1), pages 83-93.
  • Handle: RePEc:brc:journl:v:23:y:2014:i:1:p:83-93
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/140107.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Bretschger, Lucas & Hettich, Frank, 2002. "Globalisation, capital mobility and tax competition: theory and evidence for OECD countries," European Journal of Political Economy, Elsevier, vol. 18(4), pages 695-716, November.
    2. Kudrle Robert T, 2008. "The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib," Global Economy Journal, De Gruyter, vol. 8(1), pages 1-26, February.
    3. Stephen F. Hamilton, 2009. "Excise Taxes with Multiproduct Transactions," American Economic Review, American Economic Association, vol. 99(1), pages 458-471, March.
    4. Ene, Sebastian & Micuda, Dan, 2007. "Indirect taxation in the European Union," MPRA Paper 30414, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    European Union; fiscal harmonisation; fiscal policy; fiscal sovereignty; fiscal competition;

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:23:y:2014:i:1:p:83-93. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan MICUDA). General contact details of provider: http://www.univcb.ro/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.