Bernardi, L. (2012): Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance. Forthcoming in: Rivista di diritto finanziario e scienza delle finanze
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Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among Member Countries. Given this situation, the purpose of the paper is threefold. First of all, it is designed to provide a detailed overview of the existing differences, in terms of taxation, among EA Members. Secondly, it aims at examining whether these disparities could interfere with EA fiscal governance, the rules of which largely consist in single figures applicable to all the concerned countries. Finally, the analysis wants to ascertain whether the present EU Commission’s suggestions for fiscal consolidation and for tax reforms may differently affect specific countries, given the aforementioned differences in their tax systems. The conclusions include the traditional belief that greater harmonization and coordination of Europe’s tax systems could well improve fiscal governance within the EA.
|Item Type:||MPRA Paper|
|Original Title:||Heterogeneity of taxation in EA Member countries and some implications for EA fiscal governance|
|Keywords:||Taxation, Fiscal rules, Fiscal consolidation, Budget balance, EA countries|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General
H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H30 - General
H - Public Economics > H8 - Miscellaneous Issues > H80 - General
|Depositing User:||Luigi Bernardi|
|Date Deposited:||13. Jul 2012 19:30|
|Last Modified:||23. Feb 2013 15:16|
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