Tax Policy in the European Union

CESifo Working Paper Series No. 758

94 Pages Posted: 21 Oct 2002

See all articles by Sijbren Cnossen

Sijbren Cnossen

University of Maastricht - Department of Economics; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: August 2002

Abstract

As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the Member States are of growing importance. Member State tax policies can have spillover effects on other Member States and differing abilities to provide net fiscal benefits to residents may impair the efficient allocation of productive factors across the EU. These considerations have important implications for the design and coordination of tax systems in the EU. Following a survey of tax developments and a review of the criteria that should govern the tax relationships between the Member States, this paper analyzes the issues and options that Member States face when levying and coordinating their taxes on consumption, labor and capital.

JEL Classification: H11, H24, H25, H30, H71, H77

Suggested Citation

Cnossen, Sijbren, Tax Policy in the European Union (August 2002). CESifo Working Paper Series No. 758. Available at SSRN: https://ssrn.com/abstract=340905

Sijbren Cnossen (Contact Author)

University of Maastricht - Department of Economics ( email )

P.O. Box 616
Maastricht, 6200 MD
Netherlands

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

HOME PAGE: http://www.CESifo.de

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