Economic effects of tax cooperation in an enlarged European Union

Copenhagen Economics

No 12, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This study evaluates the economic effects of different scenarios of tax cooperation in the enlarged European Union in the framework of a General Equilibrium Model. The study develops scenarios for a common corporate tax base applicable in all EU Member States, for full harmonisation of tax bases and tax rates, and for the exchange of savings information in the context of personal income taxation

Keywords: European Union; taxation; company taxation (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 68 pages
Date: 2004-10
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0012

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