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dc.contributor.authorBrøchner, Jensen_US
dc.contributor.authorJensen, Jesperen_US
dc.contributor.authorSvensson, Patriken_US
dc.contributor.authorSørensen, Peter Birchen_US
dc.date.accessioned2007-05-10en_US
dc.date.accessioned2009-07-28T08:13:32Z-
dc.date.available2009-07-28T08:13:32Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/25904-
dc.description.abstractThis study evaluates the economic effects of corporate tax coordination in the enlarged European Union using a computable general equilibrium model and a comprehensive set of scenarios for both a common corporate EU tax base and for full harmonisation of tax bases and tax rates. Our main findings are as follows: (i) Corporate tax coordination can yield modest aggregate welfare gains, but the details of the coordination policies determine outcomes and economic gains cannot be taken for granted. (ii) All scenarios for coordination leave some EU Member States as winners and others as losers. An agreement on tax coordination is therefore likely to require elaborate compensation mechanisms. (iii) The large and diverse country effects suggest that Enhanced Cooperation for a subset of the Member States may be the most likely route towards tax coordination. Coordination among a subset of relatively homogenous Member States will lead to less radical policy changes, but also to smaller gains. (iv) Identifying winners and losers from coordination for the purpose of a compensation mechanism may be problematic, since countries experiencing gains in GDP and welfare tend to lose tax revenues, and vice versa.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1859en_US
dc.subject.jelH87en_US
dc.subject.jelH77en_US
dc.subject.ddc330en_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwEU-Steuerrechten_US
dc.subject.stwMakroökonomischer Einflussen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwEU-Staatenen_US
dc.titleThe dilemmas of tax coordination in the enlarged European Unionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn528717898en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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