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.
- Language
-
Englisch
- Bibliographic citation
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Journal: Contemporary Economics ; ISSN: 1897-9254 ; Volume: 5 ; Year: 2011 ; Issue: 1 ; Pages: 36-46 ; Warsaw: Vizja Press & IT
- Classification
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Wirtschaft
Economic Integration
Taxation, Subsidies, and Revenue: General
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Subject
-
EU integration
tax harmonisation
personal income taxation
tax system differentiation
- Event
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Geistige Schöpfung
- (who)
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Wołowiec, Tomasz
Soboń, Janusz
- Event
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Veröffentlichung
- (who)
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Vizja Press & IT
- (where)
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Warsaw
- (when)
-
2011
- DOI
-
doi:10.5709/ce.1897-9254.3
- Handle
- Last update
-
10.03.2025, 11:43 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
- Soboń, Janusz
- Vizja Press & IT
Time of origin
- 2011
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