National Tax Policy in Europe To Be or Not to Be?
The book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face
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Krister Andersson · Eva Eberhartinger Lars Oxelheim (Eds.)
National Tax Policy in Europe To Be or Not to Be?
With 15 Figures and 13 Tables
ABC
Krister Andersson
Lars Oxelheim
Confederation of Swedish Enterprises Storgatan 19 114 82 Stockholm Sweden [email protected]
Lund Institute of Economic Research P.O. Box 7080 220 07 Lund Sweden [email protected] and The Research Institute of Industrial Economics P.O. Box 55665 102 15 Stockholm Sweden [email protected]
Eva Eberhartinger, LL.M Vienna University of Economics and Business Administration Department of Finance and Accounting Tax Management Group Althanstraße 39-45 1090 Vienna Austria [email protected]
Library of Congress Control Number: 2007928496 ISBN 978-3-540-70709-7 Springer Berlin Heidelberg New York This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable for prosecution under the German Copyright Law. Springer is a part of Springer Science+Business Media springer.com c Springer-Verlag Berlin Heidelberg 2007 The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Typesetting: Integra Software Services Pvt. Ltd., Puducherry, India Cover design: WMX Design, Heidelberg Printed on acid-free paper
SPIN: 11982685
543210
Preface
European taxes have long been debated for their potential role as barriers to increased investment and welfare. The discussion has often circulated around the size of the tax bases and the magnitude of the tax rate. In this book we argue that in the taxation context the European Union (EU) is at a cross-road facing strong forces pushing it into two polar positions. One of these is the scenario with all welfare provided by the national regime and financed by taxes collected entirely by national authorities. The other extreme is the situation where all welfare is offered at an EU level financed entirely by taxes collected at that level. The two forces pressing the tax situation into one of these two poles are spelt tax competition and welfare arbitrage. The research question addressed in this book covers the existence of a potential steady state in between these to poles. Our basic hypothesis is that their might be such a steady state due to the immobility of some tax bases and where the taxation of these bases have no externalities affecting investment. We argue that the very complex tax structures of E
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