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How Much Tax Coordination in the European Union?

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  • Cnossen, Sijbren

Abstract

This paper examines the trade-offs between tax autonomy and fiscal neutrality that the Member States of the European Union face in coordinating their taxes on consumption, labor and capital. One of the main messages is that in many cases tax reform should precede tax harmonization, mainly because the costs of distortions within Member States may be greater than the gains from reducing intergovernmental tax competition. Copyright 2003 by Kluwer Academic Publishers

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  • Cnossen, Sijbren, 2003. "How Much Tax Coordination in the European Union?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 625-649, November.
  • Handle: RePEc:kap:itaxpf:v:10:y:2003:i:6:p:625-49
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    Cited by:

    1. Fernando M. M. Ruiz, 2006. "Convergence de l'impôt sur les sociétés dans l'Union E uropéenne," Economie & Prévision, La Documentation Française, vol. 0(2), pages 79-96.
    2. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    3. Regina Strilkova & Jan Siroky, 2015. "Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 3, pages 189-202, September.
    4. Fernando Rezende, 2005. "Tax Harmonization and Economic Integration: MERCOSUR," IDB Publications (Working Papers) 2929, Inter-American Development Bank.
    5. Fernández-de-Córdoba, Gonzalo & Torres, José L., 2012. "Fiscal harmonization in the European Union with public inputs," Economic Modelling, Elsevier, vol. 29(5), pages 2024-2034.
    6. Kozuharov, Sasho & Ristovska, Natasha & Ilieva, Jana, 2015. "Harmonization Of Tax Policies:Reviewing Macedonia And Croatia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 6(2), pages 255-265.
    7. Dietl Helmut M & Jaag Christian & Lang Markus & Trinkner Urs W.O., 2011. "Competition and Welfare Effects of VAT Exemptions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-29, April.
    8. Jonathan Pycroft & Salvador Barrios, 2012. "Effective Green Taxation: Method and application to firm-level data," EcoMod2012 3874, EcoMod.
    9. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    10. Ulrich Schreiber & Gregor Führich, 2009. "European group taxation-the role of exit taxes," European Journal of Law and Economics, Springer, vol. 27(3), pages 257-274, June.

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