Tax Harmonization and Competition in the European Union
This paper presents a comprehensive review and analysis of tax harmonization and tax competition in the European Union. It is shown that while tax burdens in the European Union have increased substantially in the past 35 years, they did not converge. Also, there is no evidence of the ‘race to the bottom’ in taxing income from capital. However, small European Union country members tend to set lower effective tax rates than larger member countries. There is also a trend to abolish imputation systems in favour of a schedular tax on distributed profits.
|Date of creation:||10 Sep 2003|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: +61 (0) 2 9385 9333
Fax: +61 (0) 2 9385 9380
Web page: http://www.atax.unsw.edu.au
More information through EDIRC
|Order Information:||Web: http://www.atax.unsw.edu.au/research|
When requesting a correction, please mention this item's handle: RePEc:nsw:discus:52. 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: (Research Assistant)
If references are entirely missing, you can add them using this form.