Warum macht die Harmonisierung der Unternehmens- und Kapitalertragsbesteuerung in der Europäischen Union kaum Fortschritte, obwohl sie im Binnenmarkt heftigem Steuerwettbewerb ausgesetzt ist, und warum ist die Umsatzbesteuerung weitgehend harmonisiert worden, obwohl sie gegen Steuerwettbewerb...

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU’s own taxing power is indeed narrowly circumscribed: its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...

The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU's own taxing power is indeed narrowly circumscribed: Its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a...

We map recent trends of tax policy change in developing countries and transition economies, compare them to tax trends in the advanced Western democracies and review some of the explanations offered for these trends by the contributions to this volume. We find that non-Western countries follow...