Tax Harmonization and Competition in the European Union

M van der Hoek

Taxation from ATAX, University of New South Wales

Abstract: This paper presents a comprehensive review and analysis of tax harmonization and tax competition in the European Union. It is shown that while tax burdens in the European Union have increased substantially in the past 35 years, they did not converge. Also, there is no evidence of the ‘race to the bottom’ in taxing income from capital. However, small European Union country members tend to set lower effective tax rates than larger member countries. There is also a trend to abolish imputation systems in favour of a schedular tax on distributed profits.

Keywords: tax harmonization; tax harmonisation; tax competition; European Union (search for similar items in EconPapers)
Pages: 19 pages
Date: 2003-09-10
New Economics Papers: this item is included in nep-eec and nep-pol
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