scholarly journals How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation

2018 ◽  
Author(s):  
Clemens Fuest ◽  
Samina Sultan
Keyword(s):  
Tax Competition ◽  
Tax Harmonization

scholarly journals Tax competition, tax coordination and tax harmonization: The effects of EMU

Empirica ◽  
1996 ◽  
Vol 23 (1) ◽  
pp. 59-89 ◽  
Author(s):  
Bernd Genser ◽  
Andreas Haufler
Keyword(s):  
Tax Competition ◽  
Tax Coordination ◽  
Tax Harmonization

scholarly journals Tax competition and tax harmonization in the European Union

2004 ◽  
Vol 52 (6) ◽  
pp. 135-144 ◽  
Author(s):  
Danuše Nerudová
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Tax Rates ◽  
The European Union ◽  
Indirect Taxation ◽  
Tax Base ◽  
Direct Taxation ◽  
Administrative Costs ◽  
Tax Harmonization

The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

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