Artikel
Selected issues of personal income taxation harmonization
In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonization is silent”, paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
- Language
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Englisch
- Bibliographic citation
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Journal: e-Finanse: Financial Internet Quarterly ; ISSN: 1734-039X ; Volume: 7 ; Year: 2011 ; Issue: 2 ; Pages: 30-44 ; Rzeszów: University of Information Technology and Management
- Classification
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Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Job, Occupational, and Intergenerational Mobility; Promotion
Tax Law
- Subject
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EU integration
tax harmonization
personal income taxation
tax system differentiation
- Event
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Geistige Schöpfung
- (who)
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Wołowiec, Tomasz
- Event
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Veröffentlichung
- (who)
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University of Information Technology and Management
- (where)
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Rzeszów
- (when)
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2011
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Wołowiec, Tomasz
- University of Information Technology and Management
Time of origin
- 2011
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