Tax co-ordination and the enlargement of the European Union

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Groenendijk, Nico S. (1998) Tax co-ordination and the enlargement of the European Union. In: International Conference “INSTITUTIONS IN TRANSITION”, September 24-26, 1998, Bled, Slovenia.

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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.
Item Type:Conference or Workshop Item
Faculty:
Management and Governance (SMG)
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Link to this item:http://purl.utwente.nl/publications/71953
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