Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom


European Tax: Good or Bad?

Super Size It? A Rationale Against Feeding the Leviathan - Julia Toser

The threat of fiscal harmonization - Massimiliano Trovato

Super Size It? A Rationale Against Feeding the Leviathan - Julia Toser

Abstract : After the creation of the single market and the introduction of a common currency for the European Union, the question raises: why not a common taxation system? Obvious, say keen integrationists. This paper discusses six arguments to prove that this is unnecessary, moreover, legally and politically impossible for the European Union to take the same path as the United States did when its tax burdens raised from 3% to about 20. According to the Sapir report, presented in 2003 "... the EU budget is a historical relic. Expenditures, revenues and procedures are all inconsistent with the present and future state of EU integration". However, simply enlarging the budget by a common European tax is not a solution.

The threat of fiscal harmonization - Massimiliano Trovato

Abstract: Many influential voices have, in the recent past, spoken in favor of the opportunity to give the European Union a coherent and centralized tax policy. The keyword used by these people is “harmonization”. They share the opinion that all member states should conform their own tax systems to the directions of Brussels bureaucrats – as already happens for VAT. Some of them have pushed the argument even further, to the point that the Union should be given the power to levy taxes on its own, and not just to tell member states how to do that. What if they succeeded? How likely is such prospect?

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