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How Much Tax Coordination in the European Union?

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  • Cnossen, Sijbren

Abstract

This paper examines the trade-offs between tax autonomy and fiscal neutrality that the Member States of the European Union face in coordinating their taxes on consumption, labor and capital. One of the main messages is that in many cases tax reform should precede tax harmonization, mainly because the costs of distortions within Member States may be greater than the gains from reducing intergovernmental tax competition. Copyright 2003 by Kluwer Academic Publishers

Suggested Citation

  • Cnossen, Sijbren, 2003. "How Much Tax Coordination in the European Union?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 625-649, November.
    • Handle: RePEc:kap:itaxpf:v:10:y:2003:i:6:p:625-49
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    Cited by:

    1. repec:spo:wpmain:info:hdl:2441/3530 is not listed on IDEAS
    2. Fernando M. M. Ruiz, 2006. "Convergence de l'impôt sur les sociétés dans l'Union E uropéenne," Economie & Prévision, La Documentation Française, vol. 0(2), pages 79-96.
    3. repec:hal:wpspec:info:hdl:2441/3530 is not listed on IDEAS
    4. repec:spo:wpecon:info:hdl:2441/3530 is not listed on IDEAS
    5. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    6. Regina Strilkova & Jan Siroky, 2015. "Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 3, pages 189-202, September.
    7. Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska, 2015. "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, vol. 39(2), pages 115-137.
    8. Dietl Helmut M & Jaag Christian & Lang Markus & Trinkner Urs W.O., 2011. "Competition and Welfare Effects of VAT Exemptions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-29, April.
    9. Eloi Laurent, 2007. "From Competition to Constitution: Races to Bottoms and the Rise of 'Shadow' Social Europe," SciencePo Working papers Main hal-00972706, HAL.
    10. Jonathan Pycroft & Salvador Barrios, 2012. "Effective Green Taxation: Method and application to firm-level data," EcoMod2012 3874, EcoMod.
    11. Karel Brychta,, 2010. "Evidence On Effective Tax Rates In The Czech Republic," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 21-32.
    12. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    13. Jan Široký & Regína Střílková & Anna Bánociová & Veronika Zlaczká, 2014. "Reflection of the Change in VAT Rates on Selected Household Expenditures in the Czech Republic and the Slovak Republic (2007-2013)," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(6), pages 1465-1474.
    14. repec:hal:spmain:info:hdl:2441/3530 is not listed on IDEAS
    15. repec:ipf:finteo:v:39:y:2015:i:3:p:115-137 is not listed on IDEAS
    16. Rezende, Fernando, 2005. "Tax Harmonization and Economic Integration: MERCOSUR," IDB Publications (Working Papers) 2929, Inter-American Development Bank.
    17. Fernández-de-Córdoba, Gonzalo & Torres, José L., 2012. "Fiscal harmonization in the European Union with public inputs," Economic Modelling, Elsevier, vol. 29(5), pages 2024-2034.
    18. Kozuharov, Sasho & Ristovska, Natasha & Ilieva, Jana, 2015. "Harmonization Of Tax Policies:Reviewing Macedonia And Croatia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 6(2), pages 255-265.
    19. Ulrich Schreiber & Gregor Führich, 2009. "European group taxation-the role of exit taxes," European Journal of Law and Economics, Springer, vol. 27(3), pages 257-274, June.

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