Tax co-ordination and the enlargement of the European Union

Nico Groenendijk

Tax co-ordination and the enlargement of the European Union

Nico Groenendijk

Faculty of Behavioural, Management and Social Sciences

Research output: Contribution to conference › Paper › Academic

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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
Number of pages	39
Publication status	Published - 1998
Event	International Conference “INSTITUTIONS IN TRANSITION” - Bled, Slovenia Duration: 24 Sep 1998 → 26 Sep 1998

Conference

Conference	International Conference “INSTITUTIONS IN TRANSITION”
Period	24/09/98 → 26/09/98
Other	September 24-26, 1998

Keywords

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

Access to Document

Groenendijk98tax
open

Cite this

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AB - 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.

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KW - Fiscal externalities

KW - Transition

KW - European Union

KW - Tax co-ordination

M3 - Paper

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