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  • 1
    Electronic Resource
    Electronic Resource
    Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU (1999)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 20 (1999), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1999.tb00007.x
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  • 2
    Electronic Resource
    Electronic Resource
    Tax coordination with different preferences for public goods: Conflict or harmony of interest? (1996)
    Springer
    International tax and public finance 3 (1996), S. 5-28 
    Details
    ISSN: 1573-6970
    Keywords: commodity tax competition ; tax coordination
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract The paper analyzes strategic commodity taxation in a model with trade in a single private good that is simultaneously imported by consumers of a high-tax country and exported by its producers. Conditions for the existence of a Nash equilibrium are given, and an asymmetry is introduced through different preferences for public goods. Two tax coordination measures are discussed—a minimum tax rate and a coordinated increase in the costs of cross-border shopping. It is shown that tax coordination generally benefits the high-tax country while the low-tax country will gain only if the intensity of tax competition is high in the initial equilibrium or if governments are pricesensitive toward the effective marginal costs of public good supply.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00400144
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  • 3
    Electronic Resource
    Electronic Resource
    Optimal factor and commodity taxation in a small open economy (1996)
    Springer
    International tax and public finance 3 (1996), S. 425-442 
    Details
    ISSN: 1573-6970
    Keywords: F15 ; F21 ; H21 ; international taxation ; direct-indirect tax mix
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract A two-sector trade model with specific factors and perfect international capital mobility is used to analyze the optimal mix of factor and commodity taxation in a small open economy that faces domestic or international constraints on its tax instruments. In the unconstrained benchmark case, the small country will tax specific factors and domestic consumption but chooses zero tax rates for a selective production tax (i.e., an origin-based commodity tax) and a source-based tax on capital income. When commodity taxation must follow a combination of origin and destination principles, then this mixed commodity tax rate will be positive and its production effects are partly compensated in the optimum by a capital subsidy. These international restrictions interact with domestic constraints when rents accruing to fixed factors cannot be taxed by a separate instrument, and a positive tax rate on capital serves as an indirect way of rent taxation.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00418954
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  • 4
    Electronic Resource
    Electronic Resource
    Optimal factor and commodity taxation in a small open economy (1996)
    Springer
    International tax and public finance 3 (1996), S. 523-527 
    Details
    ISSN: 1573-6970
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00540221
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  • 5
    Electronic Resource
    Electronic Resource
    Tax competition, tax coordination and tax harmonization: The effects of EMU (1996)
    Springer
    Empirica 23 (1996), S. 59-89 
    Details
    ISSN: 1573-6911
    Keywords: Tax competition ; tax harmonisation ; European Union ; F42 ; H20 ; H87
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract There is little doubt that the step towards a monetary union in Europe will increase both the distorionary effects of existing differences in national tax systems and the intensity of tax competition for internationally mobile commodity and factor tax bases. This paper discusses selected issues of commodity and capital tax coordination that are likely to be affected by monetary unification. Starting from the distortive present scheme of value-added taxation in Europe we first analyze the effects of a switch to a general origin-based VAT as a way to maintain national tax rate autonomy over this important tax base. While an origin-based VAT would neither distort trade flows — both within the EU and with third countries — nor investment decisions in the long-run, its short-run effects are likely to be severe in the absence of exchange rate flexibility. In the field of capital taxation the focus switches to the feasibility of regional harmonization measures when there is no cooperation with the rest of the world. We argue that in a monetary union the mobility costs of capital will be significantly lower within the EU as compared to outside investments. This provides an efficiency argument for minimum source taxes on both interest income and corporate profits even if cooperation with third countries is infeasible.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00925008
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  • 6
    Electronic Resource
    Electronic Resource
    Health Care Reform: Separating Insurance from Income Redistribution (2000)
    Springer
    International tax and public finance 7 (2000), S. 445-461 
    Details
    ISSN: 1573-6970
    Keywords: health care finance ; income redistribution
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract Most systems of health care financing in EU member states currentlyinclude elements of income redistribution. The paper analyzesthe effects of shifting this kind of redistribution to the taxsystem and argues that this reform could create two types ofefficiency gains. On the expenditure side, it would facilitatethe adoption of more incentive-compatible insurance contracts,for example through the introduction of copayment schemes. Onthe revenue side, income redistribution through the general taxsystem is likely to imply a shadow price of public funds thatis lower than if redistribution is carried out through wage-basedinsurance contributions.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1023/A:1008773103834
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  • 7
    Electronic Resource
    Electronic Resource
    Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation (1997)
    Springer
    Journal of economics 66 (1997), S. 43-69 
    Details
    ISSN: 1617-7134
    Keywords: commodity taxation ; anticipated switch ; H24 ; E62
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract This paper investigates the macroeconomic and welfare effects of an anticipated future switch from destination- to origin-based commodity taxation. We set up an intertemporal representative-agent model of an open economy and study especially consumption, investment, and trade-balance responses to the commodity-tax reform. The anticipation effects on the macroeconomy are significant, whereas their welfare implications are not.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF01231467
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