IDEAS home Printed from https://ideas.repec.org/p/nsw/discus/52.html
   My bibliography  Save this paper

Tax Harmonization and Competition in the European Union

Author

Listed:
  • M. Peter van der Hoek

    (Erasmus University, Netherlands and Academy of Economic Studies,Romania.)

Abstract

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.

Suggested Citation

  • M. Peter van der Hoek, 2003. "Tax Harmonization and Competition in the European Union," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:52
    as

    Download full text from publisher

    File URL: http://www.atax.unsw.edu.au/ejtr
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax harmonization; tax harmonisation; tax competition; European Union;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nsw:discus:52. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Research Assistant (email available below). General contact details of provider: https://edirc.repec.org/data/atnswau.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.