How much tax coordination in the European Union?

被引：11
|
作者：
Cnossen, S [1 ]
机构：
[1] Univ Maastricht, Dept Econ & Business Adm, Maastricht, Netherlands
[2] Erasmus Univ, Ctr Econ Policy Res, NL-3000 DR Rotterdam, Netherlands
来源：
INTERNATIONAL TAX AND PUBLIC FINANCE | 2003年 / 10卷 / 06期
关键词：
tax coordination; European Union; tax policy; value-added taxes; excise duties; labor income taxes; corporation taxes; income taxes;
D O I：
10.1023/A:1026373703108
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：625 / 649
页数：25
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