haku: @author Sorensen, P. B. / yhteensä: 2
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| Tekijä: | Sorensen, P. B. |
| Otsikko: | Tax coordination in the European Union: What are the issues? |
| Lehti: | Swedish Economic Policy Review
2001 : SPRING, VOL. 8:1, p. 143-198 |
| Asiasana: | EUROPEAN UNION TAXATION ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | The paper presents an applied general equilibrium model of the OECD economy designed to evaluate the economic effects of tax coordination within the EU. According to the model a complete harmonisation of capital income taxes within the EU would generate a welfare gain of almost 0.4 per cent of GDP for the EU as a whole, but several member states would lose from harmonisation. The author also considers the effects of a coordinated 10 percentage point increase in effective capital income tax rates in all EU countries, serving to finance a cut in taxes on labour income. This policy is estimated to benefit the great majority of EU member states and to pave the way for a 0.6 percentage point drop in European unemployment. |
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