How Much Tax Coordination in the European Union? |
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| Authors: | Sijbren Cnossen |
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| Affiliation: | (1) Department of Economics and Business Administration, University of Maastricht, The Netherlands;(2) Research Centre for Economic Policy, Erasmus University Rotterdam, The Netherlands |
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| Abstract: | This paper examines the trade-offs between tax autonomy and fiscal neutrality that the Member States of the European Union face in coordinating their taxes on consumption, labor and capital. One of the main messages is that in many cases tax reform should precede tax harmonization, mainly because the costs of distortions within Member States may be greater than the gains from reducing intergovernmental tax competition. |
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| Keywords: | tax coordination European Union tax policy value-added taxes excise duties labor income taxes corporation taxes income taxes |
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