English, Article edition: Co-ordinating National Tax Systems in the EU Helmut Kramer

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Co-ordinating National Tax Systems in the EU
Author
  • Helmut Kramer
Physical Description
  • article
Notes
  • The advanced level of integration among EU member states, the single currency about to be introduced, global business activities and liberalization of the capital market are the prime movers in attempts to improve tax co-ordination within the EU. Efforts to reform taxes at national level, while highly advisable in cases such as the excessive tax burden on labor, are increasingly self-defeating because of their negative competitive impact. Empirical observations find that mobile tax bases, especially company locations and financial capital, are increasingly good at removing themselves from national taxation. This may result in a growing tax burden to be borne by less mobile tax bases, especially payrolls. Such a development is unfavorable if not outright detrimental to employment and equity of taxation. The EU Commission has made a renewed effort to deal with this major problem, achieving its first success by adopting its Code of Conduct on Business Taxation. But the Code will need to be put in practice to see whether EU member states are seriously endeavouring to escape the prisoner's dilemma and potential tax competition.
  • Koordinierung der nationalen Steuersysteme in der EU; Co-ordinating National Tax Systems in the EU
  • RePEc:wfo:monber:y:1998:i:8:p:523-529
Language
  • English
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