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).
Tax harmonisation in Europe: Moving forward
Agnès Benassy-Quéré, Alain Trannoy, Guntram Wolff, 22 July 2014
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
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.
Revisiting the debate on tax competition vs. tax coordination
Assaf Razin, Efraim Sadka, 21 January 2011
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.
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