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Effects of Corporate Income Tax Harmonization/Coordination in the European Union

In: Corporate Income Tax Harmonization in the European Union

Author

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  • Daniela Pîrvu

    (University of Pitesti)

Abstract

In order to assess the effects of introducing corporate income tax harmonization/coordination within the European Union (EU), numerous studies and tests have been conducted by independent experts and specialized services of the European Commission or at its request. The attention of experts has mainly turned to estimates of the economic impact of corporate income tax harmonization/coordination (change in GDP, welfare and tax revenues), but other aspects have not been neglected, including tax compliance costs and location decisions for foreign direct investment (FDI). Since it seems unlikely that the member states will unanimously agree to corporate income tax harmonization/coordination within the EU, this chapter is intended to give readers a basic understanding of the adopting of harmonized corporate income tax regulations via enhanced cooperation.

Suggested Citation

  • Daniela Pîrvu, 2012. "Effects of Corporate Income Tax Harmonization/Coordination in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 6, pages 138-149, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_7
    DOI: 10.1057/9781137000910_7
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    Cited by:

    1. Mariana-Luminita COMAN (LINTA), 2020. "Performance Analysis Of The Eu Member States' Tax Systems," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(3), pages 177-186.

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