The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland

Frank Barry
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Frank Barry: University of Dublin, Trinity College, Dublin, Frank.Barry@tcd.ie

Transfer: European Review of Labour and Research, 2010, vol. 16, issue 1, 71-80

Abstract: Direct taxation remains within the competence of EU Member States. Some analysts argue, however, that differing corporation tax regimes lead to a ‘race to the bottom’, suggesting that tax harmonisation would be beneficial for the EU as a whole. This article evaluates the strength of this argument and considers the question of whether tax-base consolidation would be likely to lead inexorably to the harmonisation of tax rates.

Keywords: Corporation tax harmonisation; Common Consolidated Corporate Tax Base; Ireland (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:sae:treure:v:16:y:2010:i:1:p:71-80

DOI: 10.1177/1024258909357879

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