The Case for European Tax Harmonization

Hans-Werner Sinn

Chapter 1 in Tax Harmonization and Financial Liberalization in Europe, 1992, pp 3-7 from Palgrave Macmillan

Abstract: Abstract There can be no doubt that freedom of movement within Europe will come about before the economic and tax systems are harmonized: where there is no external pressure the national governments are not going to undertake such major reforms. There can also be no doubt that freedom of movement will be followed by harmonization. Those governments unwilling to work out formal agreements will find that the anticipated gains from an integrated Europe will turn out to be actual losses.

Keywords: Welfare State; Interest Income; Liberal Economist; Destination Principle; Money Capital (search for similar items in EconPapers)
Date: 1992
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DOI: 10.1007/978-1-349-22008-3_1

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