Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen:
https://hdl.handle.net/10419/48849
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Wołowiec, Tomasz | en |
dc.contributor.author | Soboń, Janusz | en |
dc.date.accessioned | 2011-08-18 | - |
dc.date.accessioned | 2011-08-22T15:28:32Z | - |
dc.date.available | 2011-08-22T15:28:32Z | - |
dc.date.issued | 2011 | - |
dc.identifier.citation | |aContemporary Economics|c1897-9254|v5|h1|nVizja Press & IT|lWarsaw|y2011|p36-46 | en |
dc.identifier.pi | doi:10.5709/ce.1897-9254.3 | en |
dc.identifier.uri | http://hdl.handle.net/10419/48849 | - |
dc.description.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 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.iso | eng | en |
dc.publisher | |aVizja Press & IT |cWarsaw | en |
dc.subject.jel | F15 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | H24 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | EU integration | en |
dc.subject.keyword | tax harmonisation | en |
dc.subject.keyword | personal income taxation | en |
dc.subject.keyword | tax system differentiation | en |
dc.title | EU integration and harmonisation of personal income taxation | - |
dc.type | Article | en |
dc.identifier.ppn | 666307865 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
econstor.citation.journaltitle | Contemporary Economics | en |
econstor.citation.issn | 1897-9254 | en |
econstor.citation.volume | 5 | en |
econstor.citation.issue | 1 | en |
econstor.citation.publisher | Vizja Press & IT | en |
econstor.citation.publisherplace | Warsaw | en |
econstor.citation.year | 2011 | en |
econstor.citation.startpage | 36 | en |
econstor.citation.endpage | 46 | en |
Datei(en):
Publikationen in EconStor sind urheberrechtlich geschützt.