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The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland

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  • Frank Barry

    (University of Dublin, Trinity College, Dublin, Frank.Barry@tcd.ie)

Abstract

Direct taxation remains within the competence of EU Member States. Some analysts argue, however, that differing corporation tax regimes lead to a ‘race to the bottom’, suggesting that tax harmonisation would be beneficial for the EU as a whole. This article evaluates the strength of this argument and considers the question of whether tax-base consolidation would be likely to lead inexorably to the harmonisation of tax rates.

Suggested Citation

  • Frank Barry, 2010. "The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland," Transfer: European Review of Labour and Research, , vol. 16(1), pages 71-80, February.
    • Handle: RePEc:sae:treure:v:16:y:2010:i:1:p:71-80
    DOI: 10.1177/1024258909357879
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    References listed on IDEAS

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