 Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union: Lessons from the U.S. ExperienceHowell Zee and Vito Tanzi No 1998/115, IMF Working Papers from International Monetary Fund Abstract: With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems. Keywords: WP; government; country; tax authorities; federal government; tax revenue; Tax coordination; tax competition; economic union; State income tax; taxable income; monolithic government; market forces; states in the United States; VAT regime; tax payment; common currency; federal tax authorities; definitive VAT regime; economic area; Income and capital gains taxes; Income tax systems; Subnational tax; Corporate income tax; Personal income; Europe (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:1998/115 Ordering information: This working paper can be ordered from Access Statistics for this paper More papers in IMF Working Papers from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC. |
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