Double income taxation as a response to tax competition in the EU |
| |
Authors: | Lüder Gerken Jörg Märkt Gerhard Schick |
| |
Institution: | (1) Walter Eucken Institut, Freiburg, Germany |
| |
Abstract: | The following article discusses the undesired consequences of tax competition and presents a proposal for tax reform derived
from a very general normative basis: the idea of exchange between governments and taxpayers and the principle of equality.
The aim is to tie tax competition to jurisdictional competition in general and thereby maintain tax competition as a productive
procedure instead of abolishing it by harmonising tax systems. Surprisingly, systematic double taxation of income, as factor
income following the source principle and as citizens' income following the residence principle, is one element of the solution.
The other is unitary taxation of business income. |
| |
Keywords: | |
本文献已被 SpringerLink 等数据库收录! |
|