Tax Harmonization in Europe: Moving Forward

Abstract:

The recent sovereign debt crisis has given an impetus to the debate on tax cooperation in the European union. Tax competition is praised for its positive effect on government efficiency but also accused of distorting public and private choices. This Note argues that, although the taxation of the most mobile bases has become lighter since the mid 1990s, the responsibility of tax competition in Europe is unclear, except for corporate taxation.

• Primary Source

EurActiv, 04.07.14: Common EU tax system should start with the banking sector, French advisors say http://www.euractiv.com/sections/euro-finance/common-eu-tax-system-should-start-banking-sector-french-advisors-say-303300

ESO: Background information: Council agrees to close tax loophole for corporate groups http://www.europeansources.info/record/press-release-council-agrees-to-close-tax-loophole-for-corporate-groups/

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