Selected Issues Of Personal Income Taxation Harmonization
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonization is “silent”, paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
Volume (Year): 7 (2011)
Issue (Month): 2 (August)
|Contact details of provider:|| Web page: http://www.ibaf.edu.pl/|
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Baldwin, Richard E. & Krugman, Paul, 2004.
"Agglomeration, integration and tax harmonisation,"
European Economic Review,
Elsevier, vol. 48(1), pages 1-23, February.
- Richard Baldwin; Paul Krugman, 2001. "Agglomeration, Integration and Tax Harmonization," IHEID Working Papers 01-2001, Economics Section, The Graduate Institute of International Studies.
- Baldwin, Richard & Krugman, Paul, 2000. "Agglomeration, Integration and Tax Harmonization," CEPR Discussion Papers 2630, C.E.P.R. Discussion Papers.
- Richard E. Baldwin & Paul Krugman, 2002. "Agglomeration, Integration and Tax Harmonization," NBER Working Papers 9290, National Bureau of Economic Research, Inc.
- Oates, Wallace E., 2001. "Fiscal Competition or Harmonization? Some Reflections," National Tax Journal, National Tax Association, vol. 54(n. 3), pages 507-12, September.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer, vol. 10(6), pages 651-71, November.
When requesting a correction, please mention this item's handle: RePEc:rze:efinan:v:7:y:2011:i:2:p:30-44. 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: (Pawel Bochenek)The email address of this maintainer does not seem to be valid anymore. Please ask Pawel Bochenek to update the entry or send us the correct address
If references are entirely missing, you can add them using this form.