Download or read book Commodity Tax Harmonization in the European Community written by Andreas Haufler and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.
Download or read book Regional Integration and Commodity Tax Harmonization written by Valeria De Bonis and published by World Bank Publications. This book was released on 1997 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Harmonization in the European Community written by George Kopits and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Towards Corporate Tax Harmonization in the European Community An Institutional and Procedural Analysis written by Adolfo Martin Jimenez and published by Springer. This book was released on 1999-02-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.
Download or read book Welfare Effects of Value Added Tax Harmonization in Europe written by Hans Fehr and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
Download or read book The EU and Third Countries written by Michael Lang and published by Kluwer Law International. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.
Download or read book Tax Harmonization in the European Community written by European Community Information Service and published by . This book was released on 1968 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate General of Information and published by . This book was released on 1984 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Harmonization and Tax Competition in Europe written by Hans-Werner Sinn and published by . This book was released on 1990 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help. The second part shows that, in the case of direct taxation, a harmonization of tax bases is more important than a harmonization of tax rates. Either the combination of true economic depreciation and residence taxation or the combination of immediate write-off and source taxation will result in an efficient international allocation of capital, independent of the national tax rates. The paper concludes with a verdict on tax competition arguing that free migration renders a policy of income redistribution, which is interpreted as insurance against the risk of lifetime careers, impossible.
Download or read book Tax Harmonization and Financial Liberalization in Europe written by Georg Winckler and published by Springer. This book was released on 1992-04-30 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.
Download or read book The EEC Reports on Tax Harmonization written by European Economic Community. Commission and published by . This book was released on 1963 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unofficial translation of the Neumark Report prepared by Dr. H. Thurston. Report of the Fiscal and Financial Committee on tax harmonization in the Common Market.
Download or read book Tax Harmonization in the European Community written by and published by . This book was released on 1968 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Harmonization in the European Common Market written by J. H. Christiaanse and published by . This book was released on 1971 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Harmonization in the Function of Promotion of the European Common Market written by Bedri Peci and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the measures taken for European economic integration is tax harmonization. Final goal of tax harmonization has been and yet remains the economic efficiency and in particular the promotion of the common market. Tax harmonization in the EU member states is not new. Harmonization of indirect taxes, and in particular the harmonization of turnover tax, was present within the project of European integration since the outset so that a certain minimum of harmonization was created as the VAT Common System. Progress has also been achieved in the harmonisation of excise duty rates and excise structures. While progress has been achieved regarding indirect taxes, the harmonization of direct taxes did not evolved properly and the taxation of income and profits is still being applied in national states, despite many proposals seeking appropriate harmonization. The current European Community Law has no effect on the tax rates on corporate income applicable to European Union member States. In the area of corporate income tax the harmonization of some issues relating to tax treatment of dividend payments between companies and their status changes has been made. All Balkan countries aspire for EU membership by making the transposition of EU rules. These countries have managed to harmonize in a fairly large extent their tax systems with the acquis communautaire. Closer perspectives in these states are the harmonization of customs tax policies. Harmonization of tax legislations with EU requirements would take more time than the initial steps that have been taken for the liberalization of trade. Harmonization of legislation should be accompanied by a genuine reform of public administration in the Balkan countries, as implementation of legislation is much more complex task than its drafting. Kosovo as well as other Balkan countries constantly has reformed its system by reducing tax rates, redefined the tax base and making amendments and clarification of the interpretation of existing laws. Even though Kosovo has a simple legislation much more should be done in order to address the legal gaps, tax harmonization with the EU and the regulation of international tax relations. Administrative capacity to implement European standards and the law in the field of free movement of goods is still inadequate. Considerable efforts should be made further in this regard.
Download or read book Tax and EC Harmonization written by A. Lier and published by Springer. This book was released on 1993 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Complete overview of the tax aspects related to increasing economic and monetary integration within the EC. The harmonization of both direct and indirect taxes is discussed in depth and relevant historical developments are also highlighted.
Download or read book Tax Harmonization in the Community written by Commission of the European Communities. Directorate-General XXI, Customs Union and Indirect Taxation and published by . This book was released on 1991 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Do We Need Tax Harmonization in the EU written by Alfred Boss and published by . This book was released on 1999 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
