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dc.contributor.authorWołowiec, Tomaszen_US
dc.contributor.authorSoboń, Januszen_US
dc.date.accessioned2011-08-18en_US
dc.date.accessioned2011-08-22T15:28:32Z-
dc.date.available2011-08-22T15:28:32Z-
dc.date.issued2011en_US
dc.identifier.citationContemporary Economics 1897-9254 5 2011 1 36-46en_US
dc.identifier.pidoi:10.5709/ce.1897-9254.3-
dc.identifier.urihttp://hdl.handle.net/10419/48849-
dc.description.abstractIn the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonise as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. Much of current harmonisation is 'silent', paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.en_US
dc.language.isoengen_US
dc.subject.jelF15en_US
dc.subject.jelH20en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordEU integrationen_US
dc.subject.keywordtax harmonisationen_US
dc.subject.keywordpersonal income taxationen_US
dc.subject.keywordtax system differentiationen_US
dc.titleEU integration and harmonisation of personal income raxationen_US
dc.typeArticleen_US
dc.identifier.ppn666307865en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:Contemporary Economics, Volume 5 -

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