Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union

Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union book. This book definitely worth reading, it is an incredibly well-written.

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

Mr.Vito Tanzi,Mr.Howell H. Zee
Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union Book PDF

Author : Mr.Vito Tanzi,Mr.Howell H. Zee
Publisher : International Monetary Fund
Page : 25 pages
File Size : 46,6 Mb
Release : 1998-08-01
Category : Business & Economics
ISBN : 9781451943016

Get Book

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union by Mr.Vito Tanzi,Mr.Howell H. Zee Pdf

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union

Vito Tanzi
Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union Book PDF

Author : Vito Tanzi
Publisher : Unknown
Page : 24 pages
File Size : 52,8 Mb
Release : 2006
Category : Electronic
ISBN : OCLC:1291214762

Get Book

Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union by Vito Tanzi Pdf

With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.

Effects of the European Economic and Monetary Union (EMU) on Taxation and Interest Spending of National Governments

Mr.Francesco P. Mongelli
Effects of the European Economic and Monetary Union EMU on Taxation and Interest Spending of National Governments Book PDF

Author : Mr.Francesco P. Mongelli
Publisher : International Monetary Fund
Page : 37 pages
File Size : 47,7 Mb
Release : 1997-07-01
Category : Business & Economics
ISBN : 9781451951271

Get Book

Effects of the European Economic and Monetary Union (EMU) on Taxation and Interest Spending of National Governments by Mr.Francesco P. Mongelli Pdf

This paper examines the interest spending and taxation channels through which EMU could affect the public finances. It provides a framework for examining different views on a further narrowing of interest rate differentials. A model of Blanchard and Fischer is amended to analyze the two channels, and empirical evidence on the tax harmonization process is presented. The paper argues that “high-debt” and “high-tax” countries pursuing prudent fiscal policies could benefit the most from EMU: if monetary and widespread fiscal discipline are jointly established, interest rates could decline rapidly, while tax harmonization is likely to be gradual.

The Effects of the European Economic and Monetary Union (EMU)on National Fiscal Sustainability

Mr.Francesco P. Mongelli
The Effects of the European Economic and Monetary Union EMU on National Fiscal Sustainability Book PDF

Author : Mr.Francesco P. Mongelli
Publisher : International Monetary Fund
Page : 50 pages
File Size : 47,6 Mb
Release : 1996-07
Category : Business & Economics
ISBN : UCSD:31822023402290

Get Book

The Effects of the European Economic and Monetary Union (EMU)on National Fiscal Sustainability by Mr.Francesco P. Mongelli Pdf

This paper presents a methodology to analyse some of the possible fiscal effects of the EMU. It uses a theoretical tool, the "fiscal sustainability frontiers", and a new fiscal sustainability index. The paper argues that in the EMU the fiscal autonomy will be tightened by the "endogenous fiscal discipline" stemming from the harmonization of tax systems, the loss of current and prospective money financing, and the deepening of financial market-based discipline.

Indirect Taxation Within the Eu - Harmonisation Vs. Competition

Jean Knödel
Indirect Taxation Within the Eu Harmonisation Vs Competition Book PDF

Author : Jean Knödel
Publisher : GRIN Verlag
Page : 29 pages
File Size : 48,8 Mb
Release : 2009-05
Category : Indirect taxation
ISBN : 9783640334421

Get Book

Indirect Taxation Within the Eu - Harmonisation Vs. Competition by Jean Knödel Pdf

Seminar paper from the year 2008 in the subject Politics - International Politics - Topic: European Union, grade: 1,3, University of Hamburg (Master of Arts European Studies), course: The European Economic and Monetary Union: challenges and perspectives, language: English, abstract: While the economic integration of the EU is already on an advanced level due to the establishment of the Single Market and the European Monetary Union (EMU), it can be stated that some significant fields are lagging behind. Amongst others, the harmonisation of indirect taxes within the EU is a controversial topic (Genschel 2002: 16, Randzio-Plath 1999: 665). Any fiscal harmonisation hardly alludes to the funding basis of the public budget of the several MS. In the range of indirect taxes, value added tax (VAT), which is especially problematic for allocation politics, is already harmonised on a high level, while at the same time other excise duties were harmonised only hesitantly. The aim of this paper is to examine the question of whether there is more harmonisation than competition in the field of indirect taxation in the EU. In general, the paper will deal with the question of what fiscal harmonisation actually is and which consequences can arise from a situation of competition for the government.

Fiscal Policy, Taxation and the Financial System in an Increasingly Integrated Europe

Julian Alworth
Fiscal Policy Taxation and the Financial System in an Increasingly Integrated Europe Book PDF

Author : Julian Alworth
Publisher : Springer
Page : 464 pages
File Size : 52,7 Mb
Release : 1992-04-30
Category : Business & Economics
ISBN : UOM:39015029161943

Get Book

Fiscal Policy, Taxation and the Financial System in an Increasingly Integrated Europe by Julian Alworth Pdf

Three major challenges confront European policymakers and financial systems; (1) to preserve and strengthen policy coordination between the countries participating and the European Monetary System; (2) to design the future structure of the Economic and Monetary Union; (3) to implement constructive economic and financial responses to the major economic and political reform in Eastern Europe. The purpose of this book is to present a comprehensive analysis of these challenges, focusing on the relationships between fiscal policies on the one hand and financial systems on the other. The basis for the work is formed by the discussions, which took place at the 16th Colloquium of the Societ Universitaire Europenne de Recherches Financires (SUERF). Private savings and the taxation of income from capital, imbalances in public sector budgets and their impact on financial systems, international resource transfers and the respective roles of governments and private capital flows, and the policy mix in the transition to Economic and Monetary Union are central themes of the book. This collection of papers, authored by members of the university, private financial sector and national and international policymaking communities, is of central importance to policymakers, bankers, financial executives, and academics.

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Mario Mansour,Mr.Gregoire Rota Graziosi
Tax Coordination Tax Competition and Revenue Mobilization in the West African Economic and Monetary Union Book PDF

Author : Mario Mansour,Mr.Gregoire Rota Graziosi
Publisher : International Monetary Fund
Page : 41 pages
File Size : 47,9 Mb
Release : 2013-07-09
Category : Business & Economics
ISBN : 9781484338773

Get Book

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union by Mario Mansour,Mr.Gregoire Rota Graziosi Pdf

We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.

One Market, One Money

Michael Emerson
One Market One Money Book PDF

Author : Michael Emerson
Publisher : Unknown
Page : 356 pages
File Size : 55,5 Mb
Release : 1992
Category : Business & Economics
ISBN : 0198773242

Get Book

One Market, One Money by Michael Emerson Pdf

The European Community is negotiating a new treaty to establish the constitutional foundations of an economic and monetary union in the course of the 1990s. This study provides the only comprehensive guide to the economic implications of economic and monetary union. The work of an economist inside the Commission of the European Community, it reflects the considerations influencing the design of the union. The study creates a unique bridge between the insights of modern economic analysis and the work of the policy makers preparing for economic and monetary union.

The Politics of Corporate Taxation in the European Union

Claudio Radaelli
The Politics of Corporate Taxation in the European Union Book PDF

Author : Claudio Radaelli
Publisher : Routledge
Page : 270 pages
File Size : 42,6 Mb
Release : 2013-01-11
Category : Business & Economics
ISBN : 9781135106317

Get Book

The Politics of Corporate Taxation in the European Union by Claudio Radaelli Pdf

This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?

The European Union's Corporate Income Tax Policy

Pernille Stordrange
The European Union s Corporate Income Tax Policy Book PDF

Author : Pernille Stordrange
Publisher : GRIN Verlag
Page : 29 pages
File Size : 52,6 Mb
Release : 2012-05-29
Category : Political Science
ISBN : 9783656200109

Get Book

The European Union's Corporate Income Tax Policy by Pernille Stordrange Pdf

Seminar paper from the year 2012 in the subject Politics - International Politics - Topic: European Union, grade: A, BI Norwegian Business School (Public governance), course: EU Policy Process, language: English, abstract: In this paper I chronologically go through the policy process towards a harmonised corporate income tax in the EU member states. By using Jenkins-Smith and Sabatier's advocacy coalition framework (ACF) I evaluate how events internal and external to the EU, as well as policy-oriented learning have brought the process forward and caused policy change. I also explain how the lack of favourable conditions has caused stalemate and lack of progress. I find that changing socio-economic conditions have facilitated and hampered the policy process and that macroeconomic conditions have affected member states willingness to implement coordinating measures. Other determinants of change are internal developments in the EU such as enlargements, ECJ jurisprudence or change in political leadership. Over the time period under study, the European Commission, as the agenda-setter in the EU has learned from previous failures and new scientific information and altered its strategy along the way. Member states have also over time changed their view on the EU in general and corporate income tax harmonisation in particular. The outcome of the EC's efforts over the years has been varying, and the policy process has proceeded in fits and starts. So far, the EC has achieved some degree of coordination, but not harmonisation of corporate income tax systems. What the future brings depends on the variables discussed throughout the paper.

Will Fiscal Policy Be Effective Under EMU?

Mr.M. Cangiano,Mr.Eric Mottu
Will Fiscal Policy Be Effective Under EMU Book PDF

Author : Mr.M. Cangiano,Mr.Eric Mottu
Publisher : International Monetary Fund
Page : 33 pages
File Size : 49,7 Mb
Release : 1998-12-01
Category : Business & Economics
ISBN : 9781451975550

Get Book

Will Fiscal Policy Be Effective Under EMU? by Mr.M. Cangiano,Mr.Eric Mottu Pdf

European Economic and Monetary Union does not envisage creating a central fiscal authority. Monetary and exchange rate policies will be centralized, but fiscal policy will remain a national responsibility, in line with the subsidiarity principle. This paper argues that monetary union will generate pressures for closer economic integration than currently envisaged. Although not a necessity, a more active central role could then be justified on the grounds of allocative efficiency, redistribution, and stabilization. While in the short term enhanced policy coordination may address those pressures satisfactorily, as economic integration proceeds, the case for a central fiscal authority may become stronger.

Tax Revenues in the European Union

Giuseppe Carone,Jan Host Schmidt,Gaëtan Nicodème
Tax Revenues in the European Union Book PDF

Author : Giuseppe Carone,Jan Host Schmidt,Gaëtan Nicodème
Publisher : Unknown
Page : 48 pages
File Size : 48,5 Mb
Release : 2007
Category : Revenue
ISBN : IND:30000115599601

Get Book

Tax Revenues in the European Union by Giuseppe Carone,Jan Host Schmidt,Gaëtan Nicodème Pdf

Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.

IMF Staff papers, Volume 45 No. 4

International Monetary Fund. Research Dept.
IMF Staff papers Volume 45 No 4 Book PDF

Author : International Monetary Fund. Research Dept.
Publisher : International Monetary Fund
Page : 180 pages
File Size : 44,8 Mb
Release : 1998-01-01
Category : Business & Economics
ISBN : 9781451972771

Get Book

IMF Staff papers, Volume 45 No. 4 by International Monetary Fund. Research Dept. Pdf

This paper describes the issue of corruption around the world. The paper surveys and discusses issues related to the causes, consequences, and scope of corruption, and possible corrective actions. It emphasizes the costs of corruption in terms of economic growth. It also emphasizes that the fight against corruption may not be cheap and cannot be independent from the reform of the state. If certain reforms are not made, corruption is likely to continue to be a problem regardless of actions directly aimed at curtailing it.

Research Activities of the IMF, January 1991-December 1999

International Monetary Fund
Research Activities of the IMF January 1991 December 1999 Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 144 pages
File Size : 50,7 Mb
Release : 2000-01-01
Category : Business & Economics
ISBN : 1557759804

Get Book

Research Activities of the IMF, January 1991-December 1999 by International Monetary Fund Pdf

Research activity in the IMF emphasizes the links between the organization's policy and operational concerns. The main objectives of research is IMF staff understanding of policy and operational issues relevant to the institution, and to improve the analytical quality of the work prepared for management and the Executive Board and the advice provided to member countries. The scope of research in the IMF is defined by the purposes and functions of the institution. In order to foster innovation and ensure quality control, the IMF makes much of its research available outside the institution and encourages staff to interact with academia and other research organizations through conferences, seminars, and occasional joint research projects. The visiting scholar’s program has also enhanced the quality of research done in the IMF. This program brings in leading members of the economics profession from around the world to assist in the preparation of papers for the Executive Board and to conduct research on IMF-related issues.

Research Activities of the IMF, January 1991-December 1998

International Monetary Fund
Research Activities of the IMF January 1991 December 1998 Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 124 pages
File Size : 55,7 Mb
Release : 1999-09-24
Category : Business & Economics
ISBN : 1557758603

Get Book

Research Activities of the IMF, January 1991-December 1998 by International Monetary Fund Pdf

A selective index of major research papers prepared by IMF staff in 1991-98.