Tax harmonization in the European Community: Policy Issues and Analysis

George Kopits

No 1992/004, IMF Occasional Papers from International Monetary Fund

Abstract: Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than origninally envisaged. This study considers these issues and examines the case for harmonizing taxation of commodities and capital income in the single European market; principles of international taxation; the impact of harmonizing value-added taxes; and EC Structural Funds.

Keywords: OP; member country; financial asset; excise duty; ESF commitment; EC member country; ERDF country range; value-added tax; Value-added tax; Tax harmonization; Corporate income tax; Corporate taxes; Personal income; Global; Europe; Northern Europe; Eastern Europe; North Africa (search for similar items in EconPapers)
Pages: 123
Date: 1992-03-15
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Citations: View citations in EconPapers (16)

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