tax harmonization
Comparative Analysis on Romanian Taxation in the European Context, as a Prerequisite for Tax Harmonization
... of tax harmonization at EU level is becoming more present in the global crisis context, as it is both accepted and disputed by the European officials that manifest their preference for either coordination ...
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Energy tax harmonization in EU: Time series and panel data evidence
... According to Table 2 results, EU members in the panel, except Austria, Belgium, Germany, Luxembourg, Spain and UK, converge in diesel industry taxes. The significant FBs assemble often within the periods of 1980-1985 and ...
10
Corporate tax harmonization in the European Union
... income tax harmonization were already issued in 1962 by the Neumark ...common tax policy like the CCCTB may be adopted by at least 9 Member States of the European ...the harmonization work, ...
13
Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems
... at tax burdens and tax mix across time and countries, the impact of culture on the devel- opment of tax systems as well as non-rate factors ...that tax systems vary significantly, that there ...
25
Is partial tax harmonization desirable?
... in tax competition and are tempted to lower capital tax ...a tax that optimally trades off the two ...possible tax harmonization scenarios: no tax harmonization (all ...
18
50 years of EU corporate income tax harmonization initiatives: is Enhanced Cooperation the solution?
... the tax rates of the insiders and outsiders might well be under ...of harmonization between people who do not aim at good tax structures at the national level could bring about a good harmonized ...
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Tax harmonization programme. Programme for the harmonization of direct taxes. Bulletin of the European Economic Community, Supplement No. 8, 1967
... i International double taxation which results from the practice of charging withholding tax is not always avoided between member countries because the withholding tax is not always fully[r] ...
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Changes of the value added tax in the tax-harmonization process with EC directives
... hospodářský a finanční dosah nového zákona smě - řuje ke zvýšení daňového zatížení a tedy ke zvýše - ní příjmů státního rozpočtu především díky přesunu některých výrobků a sl[r] ...
8
The Conservative GST Cut Has Catalyzed Sales Tax Harmonization
... for tax cuts, it would make more sense to use it to lower income taxes than the ...income tax is, in theory, a relatively inefficient tax that penalizes ...income tax does not penalize savings ...
7
Tax harmonization in the European Community. Community Topics 29, July 1968
... The most important instance is that, when economic considerations warrant such action, every member country is free, after consulting the Commission and the other member countries, to di[r] ...
15
Programme d'harmonisation fiscale. Programme d'harmonisation des impôts directs. Bulletin de la Communauté économique européenne, Supplement No. 8, 1967 = Tax harmonization programme. Programme for the harmonization of direct taxes. Bulletin of the European Economic Community, Supplement No. 8, 1967
... Dans le cadre de la CEE les situations suivantes se présentent : - un con :rôle systématique est exercé; c'est le cas en France et en Italie 1 d'une manière générale pour les dividendes [r] ...
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Energy price and tax harmonization in the Community. Communication from the Commission to the Council and the European Parliament. COM (80) 152 final, 20 March 1980
... In addition legisl~tion controls the evolution of consumer prices for the main products in all member States other than the FRG and the 'UK ; in most member States controls are based on [r] ...
19
Tax competition and tax harmonization in the European Union
... The reality, however, does not correspond to this attitude to harmonization. Different VAT rates have been present in the individual states since the very beginning of introduction of this system and the ef- fect ...
10
International Tax Competition and Gains from Tax Harmonization
... Ve show that if the competing countries are sufficiently coordinated with the rest of the world so as to be able to effectively tax their residents on their income from capital in the re[r] ...
25
Corporate tax harmonization in the EU
... the tax burden of ...expected tax burden under a loss carry- forward ...a tax liability of ...immediate tax rebate, but must carry forward the loss to set against profits in a subsequent ...in ...
66
Classical Corporation Tax as a Global Means of Tax Harmonization
... the tax incentives for repatriating and distributing onward foreign-source income in the imputation ...personal tax rate of future dividends on such an ...
26
Questions of Tax Harmonization in EAEC countries
... The objective of this study is to provide theoretical analysis and justification of methods for the long-term planning of the country’s tax policy development in the context of integration. The methods of ...
5
Regional integration and commodity tax harmonization
... In a closed economy, a commodity tax drives a wedge between the producer price and the consumer price; in open economies, intercountry differences in commodity taxation can induce [r] ...
50
The Legal Framework for harmonization of Value Added Tax (VAT) in European Union
... term harmonization from terms: coordination, collaboration, approximation, competition, standardization, convergence ...(2014), harmonization is a form of coordination in order to determine the minimum ...
14
Tax competition and harmonization in Southeast Asia : a thesis presented in partial fulfilment of the requirements for the degree of Master in Public Policy at Massey University, Albany, New Zealand
... of tax competition have put increasing pressure on governments to offset the consequences by harmonizing their tax policies (Morisset & Pirnia, 2001, ...of tax harmonization, the ...
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