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Title:Selected issues of personal income taxation harmonization PDF Logo
Authors:Wołowiec, Tomasz
Issue Date:2011
Citation:[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 7 [Year:] 2011 [Issue:] 2 [Pages:] 30-44
Abstract:In 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 labor market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonize 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 harmonization is silent”, paralegal, and occurs in response to market forces rather than following a formal plan and through intergovernmental cooperation.
Subjects:EU integration
tax harmonization
personal income taxation
tax system differentiation
JEL:H2
H24
J62
K34
Document Type:Article
Appears in Collections:e-Finanse: Financial Internet Quarterly

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