The Resource Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU

Label
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Title
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Creator
Subject
Language
eng
Summary
This paper evaluates the recent proposals for a co-ordinated capital tax policy in the European Union, focusing on an EU-wide minimum withholding tax on interest income and alternative ways to increase the effective tax rate on corporate profits. The analysis draws on current theoretical and empirical research and views the recent capital tax reforms undertaken by individual member countries as rational adjustments to changing conditions in capital markets. Special emphasis is placed on the constraints for EU tax policy imposed by the possibility of shifting capital income to third countries. The paper concludes that some aggregate efficiency gains can be expected from the EU co-ordination proposals, but additional tax collections will be limited largely to the group of small savers while highly mobile large-scale investors are likely to avoid the EU tax
Citation source
In: Fiscal studies. - London. - Vol. 20 (1999),
http://library.link/vocab/creatorName
Haufler, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • harmonization of tax
  • corporate income tax
  • income splitting
  • capital gains
Label
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Instantiates
Publication
Label
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Publication

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