Tax harmonisation in Europe: Moving forward

Agnès Benassy-Quéré, Alain Trannoy, Guntram Wolff, 22 July 2014

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The issue of tax harmonisation has been repeatedly debated in the EU since the European Economic Community was established. Substantial tax harmonisation exists in the area of indirect taxation, and proposals regarding corporations are on the table, such as the project of Common Consolidated Corporate Income Tax (CCCTB, see European Commission 2011a).

Topics: EU policies, Financial markets, Taxation
Tags: banking union, corporation tax, EU, financial activity tax, multinationals, tax, tax avoidance, tax competition, tax harmonisation, Tiebout competition

Migration and wage effects of taxing top earners: Evidence from the foreigners' tax scheme in Denmark

Henrik Kleven, Camille Landais, Emmanuel Saez, Esben Schultz, 17 September 2013

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Tax-induced international mobility of talent is a controversial public-policy issue, especially when tax rates differ substantially across countries and migration barriers are low as in the case of the EU.

Topics: Migration, Taxation
Tags: EU, migration, tax competition

Revisiting the debate on tax competition vs. tax coordination

Assaf Razin, Efraim Sadka, 21 January 2011

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In 1992, the EU established a single market for capital and labour. While the benefits are often lauded, the worry ever since has been that, in the absence of a fully-fledged harmonisation of the income tax system, tax competition among member countries might undermine the welfare state.

Topics: Global governance, Taxation
Tags: tax competition, tax coordination

Tax competition tames big government

Marius Brülhart, Mario Jametti, 2 November 2007

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Is tax competition good or bad for the well-being of society?

Topics: Taxation
Tags: tax, tax competition

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