Double income taxation as a response to tax competition in the EU
| Autor: | Jörg Markt, Gerhard Schick, Lüder Gerken |
|---|---|
| Rok vydání: | 2001 |
| Předmět: |
Double taxation
Public economics Tax competition Direct tax Economics Econometrics and Finance (miscellaneous) Steuerwettbewerb Gross income International economics Tax reform Tax avoidance International taxation Steuerreform EU-Steuerrecht ddc:330 Doppelbesteuerung State income tax Economics EU-Staaten Business Management and Accounting (miscellaneous) |
| Zdroj: | Intereconomics. 36:244-254 |
| ISSN: | 1613-964X 0020-5346 |
| DOI: | 10.1007/bf02928978 |
| Popis: | The following article discusses the undesired consequences of tax competition and presents a proposal for tax reform derived from a very general normative basis: the idea of exchange between governments and taxpayers and the principle of equality. The aim is to tie tax competition to jurisdictional competition in general and thereby maintain tax competition as a productive procedure instead of abolishing it by harmonising tax systems. Surprisingly, systematic double taxation of income, as factor income following the source principle and as citizens' income following the residence principle, is one element of the solution. The other is unitary taxation of business income. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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