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dc.contributor.authorWołowiec, Tomaszen
dc.date.accessioned2011-10-18-
dc.date.accessioned2012-11-21T14:23:14Z-
dc.date.available2012-11-21T14:23:14Z-
dc.date.issued2011-
dc.identifier.citation|ae-Finanse: Financial Internet Quarterly|c1734-039X|v7|h2|nUniversity of Information Technology and Management|lRzeszów|y2011|p30-44en
dc.identifier.urihttp://hdl.handle.net/10419/66766-
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 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.en
dc.language.isoengen
dc.publisher|aUniversity of Information Technology and Management |cRzeszówen
dc.subject.jelH2en
dc.subject.jelH24en
dc.subject.jelJ62en
dc.subject.jelK34en
dc.subject.ddc330en
dc.subject.keywordEU integrationen
dc.subject.keywordtax harmonizationen
dc.subject.keywordpersonal income taxationen
dc.subject.keywordtax system differentiationen
dc.titleSelected issues of personal income taxation harmonization-
dc.typeArticleen
dc.identifier.ppn670174351en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
econstor.citation.journaltitlee-Finanse: Financial Internet Quarterlyen
econstor.citation.issn1734-039Xen
econstor.citation.volume7en
econstor.citation.issue2en
econstor.citation.publisherUniversity of Information Technology and Managementen
econstor.citation.publisherplaceRzeszówen
econstor.citation.year2011en
econstor.citation.startpage30en
econstor.citation.endpage44en

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