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dc.contributor.authorWołowiec, Tomaszen
dc.contributor.authorSoboń, Januszen
dc.date.accessioned2011-08-18-
dc.date.accessioned2011-08-22T15:28:32Z-
dc.date.available2011-08-22T15:28:32Z-
dc.date.issued2011-
dc.identifier.citation|aContemporary Economics|c1897-9254|v5|h1|nVizja Press & IT|lWarsaw|y2011|p36-46en
dc.identifier.pidoi:10.5709/ce.1897-9254.3en
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
dc.language.isoengen
dc.publisher|aVizja Press & IT |cWarsawen
dc.subject.jelF15en
dc.subject.jelH20en
dc.subject.jelH24en
dc.subject.ddc330en
dc.subject.keywordEU integrationen
dc.subject.keywordtax harmonisationen
dc.subject.keywordpersonal income taxationen
dc.subject.keywordtax system differentiationen
dc.titleEU integration and harmonisation of personal income taxation-
dc.typeArticleen
dc.identifier.ppn666307865en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
econstor.citation.journaltitleContemporary Economicsen
econstor.citation.issn1897-9254en
econstor.citation.volume5en
econstor.citation.issue1en
econstor.citation.publisherVizja Press & ITen
econstor.citation.publisherplaceWarsawen
econstor.citation.year2011en
econstor.citation.startpage36en
econstor.citation.endpage46en

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