Abstract
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 language | Undefined |
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Number of pages | 39 |
Publication status | Published - 1998 |
Event | International Conference “INSTITUTIONS IN TRANSITION” - Bled, Slovenia Duration: 24 Sept 1998 → 26 Sept 1998 |
Conference
Conference | International Conference “INSTITUTIONS IN TRANSITION” |
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Period | 24/09/98 → 26/09/98 |
Other | September 24-26, 1998 |
Keywords
- IR-71953
- Fiscal externalities
- Transition
- European Union
- Tax co-ordination