Tax co-ordination and the enlargement of the European Union

Nico Groenendijk

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In this paper the concept of tax co-ordination within the European Union (EU) is discussed, in view of the coming enlargement of the EU. The tax externalities that possibly arise in a single market are analysed, as well as the ways these externalities can be prevented or internalised. These theoretical reflections are placed alongside the actual system of tax co-ordination within the EU. Focusing on VAT and corporate taxation, the implications of enlargement of the EU for the tax co-ordination issue are discussed.
Original languageUndefined
Number of pages39
Publication statusPublished - 1998
EventInternational Conference “INSTITUTIONS IN TRANSITION” - Bled, Slovenia
Duration: 24 Sept 199826 Sept 1998


ConferenceInternational Conference “INSTITUTIONS IN TRANSITION”
OtherSeptember 24-26, 1998


  • IR-71953
  • Fiscal externalities
  • Transition
  • European Union
  • Tax co-ordination

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