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The political economy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen; Heinemann, Friedrich - In: European journal of political economy 29 (2013), pp. 18-37
Persistent link: https://www.econbiz.de/10009726290
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Nalogovaja politika stran - členov Evropejskogo Sojuza i gosudarstv - členov Tamožennogo Sojuza : problemy konkurentosposobnosti i garmonizacii
Kireeva, E. F. - In: Belorusskij ėkonomičeskij žurnal : ežekvartalʹnyj … (2012) 4, pp. 57-73
Persistent link: https://www.econbiz.de/10009713552
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Fiscal policy decision-making : new evidence on its determinants and effects on public opinion
Osterloh, Steffen - 2011
Persistent link: https://www.econbiz.de/10009409906
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Harmonization of tax policies : reviewing Macedonia and Croatia
Kozuharov, Sasho; Ristovska, Natasha; Ilieva, Jana - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 255-265
for the tax payers in European Union, i.e. Euro zone. In case there are identical tax rates, then we are talking about a …
Persistent link: https://www.econbiz.de/10011456412
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Tax expenditures in direct taxation in EU member states
2014
Persistent link: https://www.econbiz.de/10010467971
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Tax and taxation harmonization as a process in the European Union
Szarowská, Irena - In: Public administration & regional studies 3 (2010) 2, pp. 76-95
Persistent link: https://www.econbiz.de/10009234291
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Rechtsquellen und Normenhierarchie im internationalen Kontext
Lehner, Moris - In: Konzernsteuerrecht : national - international, (pp. 535-565). 2008
Persistent link: https://www.econbiz.de/10003734468
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Who's afraid of an EU tax and why? : revenue system preferences in the European Parliament
Heinemann, Friedrich (contributor);  … - 2008
The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors...
Persistent link: https://www.econbiz.de/10003721754
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Tax policy in the European Union : a review of issues and options
Cnossen, Sijbren - 2002
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...
Persistent link: https://www.econbiz.de/10011410549