Integrazione fiscale nell'unione europea: sfide, risultati e prospettive

Journal title ECONOMIA PUBBLICA
Author/s Maciej H Grabowski
Publishing Year 2005 Issue 2005/4
Language Italian Pages 13 P. File size 610 KB
DOI
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Tax competition and tax harmonization have become a hot issue after the latest accession of ten countries to the European Union as on 1st of May, 2004. However it has been debated vigorously at the various international and national forums at least since the OECD report published in 1998. The European Union went through a few stages of tax harmonization and the major achievements were accomplished. But the problem of tax distortions and of harmful versus fair competition in taxation systems is coming back. There are many dimensions of this debate: economic, legal, constitutional, administrative, and political. One may say that only comprehensive approach to this debate is appropriate. My objective is much more modest. The main objective is to provide analysis of the current progress on tax harmonization in the EU from the economic point of view, and to discuss the future prospects in this field.

Maciej H Grabowski, Integrazione fiscale nell'unione europea: sfide, risultati e prospettive in "ECONOMIA PUBBLICA " 4/2005, pp , DOI: