IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

The future international tax environment and European tax harmonization: a personal view

  • Simon James

The shape of the international tax system is being influenced by a number of important factors. This paper uses the basic management technique of STEP analysis to explore the changes that are under way and presents some of the social, technological, economic and political factors involved. It soon becomes clear that important trends include the increasing complexity of socio-economic systems which is likely to increase the complexity of the tax systems that have to accommodate them. Nevertheless the most dramatic changes will be associated with fundamental technological developments including the Internet and the World Wide Web. The development of international electronic commerce presents a considerable challenge to existing tax systems and there are accounting implications. For example, certain economic events may no longer continue to have easily identifiable physical locations. Such changes will substantially increase the need for governments to co-operate and to co-ordinate their tax systems. One way forward might be greater European tax harmonization. So far progress has been slow and uncertain but a clarification of the meaning of harmonization and the extent to which Member States wish to achieve it might make the path easier. The economic contribution with respect to fiscal federalism and the concept of subsidiarity would be able to assist in this process.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.tandfonline.com/doi/abs/10.1080/096381899335781
Download Restriction: Access to full text is restricted to subscribers.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Article provided by Taylor & Francis Journals in its journal European Accounting Review.

Volume (Year): 8 (1999)
Issue (Month): 4 ()
Pages: 731-747

as
in new window

Handle: RePEc:taf:euract:v:8:y:1999:i:4:p:731-747
Contact details of provider: Web page: http://www.tandfonline.com/REAR20

Order Information: Web: http://www.tandfonline.com/pricing/journal/REAR20

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.:

as in new window
  1. Edwards, Jeremy & Keen, Michael, 1996. "Tax competition and Leviathan," European Economic Review, Elsevier, vol. 40(1), pages 113-134, January.
  2. Janeba, Eckhard, 1992. "Corporate income tax competition, double taxation treaties, and foreign direct investment," Discussion Papers, Series II 194, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  3. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-92, September.
  4. Simon James & Ian Wallschutsky, 1997. "Tax law improvement in Australia and the UK: the need for a strategy for simplification," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 445-460, November.
  5. Stephen Smith, 1992. "Taxation and the environment: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 13(4), pages 21-57, January.
  6. Elizabeth Symons & John Proops & Philip Gay, 1994. "Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 15(2), pages 19-43, May.
  7. Jon Nicolaisen & Peter Hoeller, 1990. "Economics and the Environment: A Survey of Issues and Policy Options," OECD Economics Department Working Papers 82, OECD Publishing.
  8. Claudio M. Radaelli, 1998. "Policy Narratives in the European union: The Case of Harmful Tax Competition," EUI-RSCAS Working Papers 34, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
  9. Cordes, Joseph J. & Nicholson, Eric & Sammartino, Frank, 1990. "Raising Revenue by Taxing Activities with Social Costs," National Tax Journal, National Tax Association, vol. 43(3), pages 343-56, September.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:8:y:1999:i:4:p:731-747. 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: (Michael McNulty)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.