Tax Harmonization and Competition in the European Union
Tax Harmonization and Competition in the European Union
复制标题
欧盟的税收协调和竞争
DOI：
--
复制
发表时间：
2004
期刊：
影响因子：
--
通讯作者：
M. Hoek
中科院分区：
文献类型：
--
作者：
M. Hoek
本文对欧盟的税收协调和税收竞争进行了全面的回顾和分析。它表明，虽然在欧盟的税收负担在过去35年大幅增加，他们并没有收敛。此外，没有证据表明对资本收入征税存在“逐底竞争”。然而，欧洲联盟小国成员国往往比大国成员国设定更低的实际税率。还有一种趋势是废除归属制度，而对分配的利润实行计划税。
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.