The future international tax environment and European tax harmonization: a personal view
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.
Volume (Year): 8 (1999)
Issue (Month): 4 ()
|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.:
- 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.
- Janeba,Eckhard, 1991.
"Corporate income tax competition,Double taxation treaties, and foreign direct investment,"
Discussion Paper Serie A
361, University of Bonn, Germany.
- Janeba, Eckhard, 1995. "Corporate income tax competition, double taxation treaties, and foreign direct investment," Journal of Public Economics, Elsevier, vol. 56(2), pages 311-325, February.
- 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".
- 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.
- Jon Nicolaisen & Peter Hoeller, 1990. "Economics and the Environment: A Survey of Issues and Policy Options," OECD Economics Department Working Papers 82, OECD Publishing.
- Jeremy Edwards & Michael Keen, 1994.
"Tax competition and Leviathon,"
IFS Working Papers
W94/07, Institute for Fiscal Studies.
- Ravi Kanbur & Michael Keen, 1991.
"Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size,"
819, Queen's University, Department of Economics.
- 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.
- 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).
- Simon James, 1998. "a DICTIONARY OF TAXATION," Books, Edward Elgar, number 244.
- 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.
- Stephen Smith, 1992. "Taxation and the environment: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 13(4), pages 21-57, January.
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 references are entirely missing, you can add them using this form.