English, Article edition: A Single Currency, a Single Tax Policy? Agnes Benassy-Quere; Amina Lahreche-Revil

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Bookmark: http://trove.nla.gov.au/version/159956
Physical Description
  • article
Language
  • English

Edition details

Title
  • A Single Currency, a Single Tax Policy?
Author
  • Agnes Benassy-Quere
  • Amina Lahreche-Revil
Physical Description
  • article
Notes
  • Companies are becoming ever more mobile within Europe's unified monetary zone, and States may use taxation to influence theirlocation of production. Scenarios constructed to examine this issue show that there could be risks of tax competition to attract companies. Nevertheless, it would be possible to move towards some form of European tax harmonisation from a fiscal point of view. A study of the United Kingdom indicates that such harmonisationwould strengthen the attractiveness of Britain as a location, but would causethe euro-zone to lose about half of the Foreign Direct Investment flows generatedby the single currency.
  • RePEc:cii:cepill:1999-185
Language
  • English
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