Begünstigungen und Schranken in der europäischen Unternehmensbesteuerung – eine evolutorisch-ökonomische Sicht / Preferential treatments and barriers in the European company taxation – an evolutionary-economic perspective

Melle Marco C.

ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, 2015, vol. 66, issue 1, 115-146

Abstract: The intention of the present paper is to investigate and evaluate rule transfers in the European company taxation from an evolutionary-economic perspective. In the literature total competition respectively „harmonisation from below“ and total harmonisation respectively „harmonisation from above“ seem to stand irreconcilably against each other while a middle way of minimal harmonisation in a common economic and monetary area is largely neglected. In contrast it shall be asked here if not a certain diversity of taxation is realistic instead of harmonisation from above. If the answer is yes, then it is worth considering for the European company taxes a political compromise between competition and harmonisation in order to confront tax obstacles in the single market.

Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/ordo-2015-0108 (text/html)
For access to full text, subscription to the journal or payment for the individual article is required.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bpj:ordojb:v:66:y:2015:i:1:p:115-146:n:8

Ordering information: This journal article can be ordered from
https://www.degruyter.com/journal/key/ordo/html

DOI: 10.1515/ordo-2015-0108

Access Statistics for this article

ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft is currently edited by Christian Müller

More articles in ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft from De Gruyter
Bibliographic data for series maintained by Peter Golla ().