Artikel
EU integration and harmonisation of personal income taxation
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 labour market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonise 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 harmonisation is 'silent', paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Contemporary Economics ; ISSN: 1897-9254 ; Volume: 5 ; Year: 2011 ; Issue: 1 ; Pages: 36-46 ; Warsaw: Vizja Press & IT
- Klassifikation
-
Wirtschaft
Economic Integration
Taxation, Subsidies, and Revenue: General
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
EU integration
tax harmonisation
personal income taxation
tax system differentiation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Wołowiec, Tomasz
Soboń, Janusz
- Ereignis
-
Veröffentlichung
- (wer)
-
Vizja Press & IT
- (wo)
-
Warsaw
- (wann)
-
2011
- DOI
-
doi:10.5709/ce.1897-9254.3
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Wołowiec, Tomasz
- Soboń, Janusz
- Vizja Press & IT
Entstanden
- 2011
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