scholarly journals Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union

2003 ◽  
Author(s):  
Timothy Goodspeed
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Oecd Countries ◽  
Tax Structure ◽  
The European Union

scholarly journals TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE

2021 ◽  
Author(s):  
Silvia Velarde Aramayo ◽  
Keyword(s):  
United States ◽  
European Union ◽  
Developing Countries ◽  
Tax Avoidance ◽  
The United States ◽  
Digital Economy ◽  
Tax Structure ◽  
The European Union ◽  
International Consensus ◽  
European Union Countries

The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its proposals attempt to introduce new rules on taxing rights allocation and distribution. At the same time, some countries have adopted unilateral measures in order to tax some digital businesses. Finally, the European Union Countries continue to delay the adoption of the CCCTB and DST Directive proposals, and the United States has introduced the GILTI legislation that seeks to tax the global intangible income. Everything seems to indicate that in the next years the international tax architecture will be changed in deep.

scholarly journals Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden

2007 ◽  
Vol 2007 (2) ◽  
pp. 55-72
Author(s):  
Danuše Nerudová ◽  
Svatopluk Kapounek ◽  
Jitka Poměnková
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Tax Burden ◽  
The European Union

scholarly journals Tax Competition in the European Union

1999 ◽  
Vol 27 (3) ◽  
pp. 403-430 ◽  
Author(s):  
VIVEK H. DEHEJIA ◽  
PHILIPP GENSCHEL
Keyword(s):  
European Union ◽  
Tax Competition ◽  
The European Union

Tax Competition in Wilhelmine Germany and Its Implications for the European Union

1996 ◽  
Vol 48 (3) ◽  
pp. 324-357 ◽  
Author(s):  
Mark Hallerberg
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Tax Policy ◽  
National Government ◽  
Common Denominator ◽  
Tax Rates ◽  
The European Union ◽  
Political Systems ◽  
Data Set ◽  
State Tax

The twenty-five German states from 1871 to 1914 present a useful data set for examining how increasing economic integration affects tax policy. After German unification the national government collapsed six currencies into one and liberalized preexisting restrictions on capital and labor mobility. In contrast, the empire did not directly interfere in the making of state tax policy; while states transferred certain indirect taxes to the central government, they maintained their own autonomous tax and political systems through World War I. This paper examines the extent to which tax competition forced the individual state tax systems to converge from 1871 to 1914. In spite of a diversity of political systems, tax competition did require states to harmonize their rates on mobile factors like capital and high income labor, but it did not affect tax rates on immobile factors. In states where the political system guaranteed agricultural dominance, taxes on land were reduced, while in states with more open systems, tax rates remained higher. One unexpected result is that tax rates on capital and income converged upward instead of downward. The most dominant state, Prussia, served as the lowest-common-denominator state, but pressure from the national government, especially to increase expenditures, forced all states to raise their tax rates. These results suggest possible ways for the European Union to avoid a forced downward convergence of member state tax rates on capital and mobile labor.

Enlarging the European Union and Co-ordinating Corporate Taxes**

1999 ◽  
Vol 17 (2) ◽  
pp. 191-211
Author(s):  
Gaetana Trupiano
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Eastern Europe ◽  
Tax Incentives ◽  
Corporate Taxes ◽  
Tax Structure ◽  
The European Union ◽  
Tax Reforms ◽  
Foreign Investors ◽  
Eu Membership

Abstract This paper analyzes the new tax structure and tax incentives of the most advanced countries of Eastern Europe which have been considered, initially, as suitable candidates to join the European Union (Hungary, Poland and Czech Republic). Preferential tax treatment for foreign investors has gradually been modified in the prospect of full EU membership. These Eastern countries have also carried out important tax reforms in relation with the policy of co-ordinating corporate taxes in EU.

scholarly journals The Effect of the European Union Customs Union on the Balance of Trade in Turkey

2017 ◽  
Vol 52 (4) ◽  
pp. 219-232 ◽  
Author(s):  
Natalya Ketenci
Keyword(s):  
European Union ◽  
Gravity Model ◽  
Generalized Method Of Moments ◽  
Oecd Countries ◽  
Dynamic Panel Data ◽  
Customs Union ◽  
The European Union ◽  
Before And After ◽  
Balance Of Trade ◽  
The Impact

This article investigates the effect of the customs union between Turkey and the European Union on the balance of trade in Turkey. The framework for analysis is an extended trade gravity model onto which the impact of the customs union is applied. The gravity model of trade is estimated using dynamic panel data which applies the generalized method of moments to a sample of OECD countries. Separate estimates were made for the periods before and after the process of trade liberalization in Turkey—1980–1995 and 1996–2012, respectively—as well as for the full period—1980–2012. The main conclusion is that when the European Union is accounted for as an econometric variable, the empirical results are striking: Turkey’s gains resulting from taking part in the customs union are noteworthy, with significant improvement in the trade balance with European Union countries. However, the trade flows, and specifically imports, have been mainly with OECD countries that are themselves not members of the EU. The model indicates that external common tariffs are responsible for Turkey’s trade growth rather than tariffs abolished in the internal market of the customs union.

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