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Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union: Lessons from the U.S. Experience

Author

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  • Mr. Howell H Zee
  • Mr. Vito Tanzi

Abstract

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.

Suggested Citation

  • Mr. Howell H Zee & Mr. Vito Tanzi, 1998. "Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union: Lessons from the U.S. Experience," IMF Working Papers 1998/115, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1998/115
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    Citations

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    Cited by:

    1. Wagener, Andreas, 2001. "Double Bertrand tax competition: a fiscal game with governments acting as middlemen," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 273-297, April.
    2. Stéphane Guimbert, 2002. "Réformes de la fiscalité du capital en Europe," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 113-169.
    3. Vito Tanzi, 2010. "Revenue Sharing Arrangements: Options and Relative Merits (The Mahbub ul Haq Memorial Lecture)," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 311-332.

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