Skip to main content
SpringerLink
Log in

National Tax Policy in Europe

To Be or Not to Be?

  • Book
  • © 2007

Overview

Editors:
  1. Krister Andersson

    1. Confederation of Swedish Enterprises, Storgatan 19, Sweden

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  2. Eva Eberhartinger

    1. Department of Finance and Accounting Tax Management Group, Vienna University of Economics and Business Administration, Althanstraße 39-45, Austria

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  3. Lars Oxelheim

    1. Lund Institute of Economic Research, 220 07 Lund, Sweden

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  • Gives an estimation of future development of national tax policy in the EC

  • Offers an economic and legal perspective

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 84.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 109.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (10 chapters)

  1. Front Matter

    Pages I-XIII
    Download chapter PDF

  2. The Role of National Tax Policies in the European Union

    • Krister Andersson, Eva Eberhartinger, Lars Oxelheim
    Pages 1-10

  3. Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe

    • Christian Bellak, Markus Leibrecht
    Pages 11-43

  4. Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a “United Europe”?

    • Åsa Hansson
    Pages 45-68

  5. Fiscal Competition and Activist Social Policy

    • Ulrike Schneider, August Österle
    Pages 69-83

  6. An Optional Common Consolidated Corporate Tax Base in the European Union

    • Krister Andersson
    Pages 85-119

  7. The Influence of the European State Aid Rules on National Tax Policy

    • Franz Philipp Sutter
    Pages 121-164

  8. The European Court of Justice and Direct Taxation: A Recent Change of Direction?

    • Mattias Dahlberg
    Pages 165-190

  9. Tax Treaty Policy

    • Michael Lang
    Pages 191-212

  10. National Tax Policy, the Directives and Hybrid Finance

    • Eva Eberhartinger, Martin Six
    Pages 213-236

  11. The Room for National Tax Policy in the Future Europe

    • Krister Andersson, Eva Eberhartinger, Lars Oxelheim
    Pages 237-246

  12. Back Matter

    Pages 247-255
    Download chapter PDF
Back to top

Keywords

About this book

European taxes have long been debated for their potential role as barriers to increased investment and welfare. The discussion has often circulated around the size of the tax bases and the magnitude of the tax rate. In this book we argue that in the taxation context the European Union (EU) is at a cross-road facing strong forces pushing it into two polar positions. One of these is the scenario with all welfare provided by the national regime and financed by taxes collected entirely by national authorities. The other extreme is the situation where all welfare is - fered at an EU level financed entirely by taxes collected at that level. The two forces pressing the tax situation into one of these two poles are spelt tax compe- tion and welfare arbitrage. The research question addressed in this book covers the existence of a potential steady state in between these to poles. Our basic - pothesis is that their might be such a steady state due to the immobility of some tax bases and where the taxation of these bases have no externalities affecting - vestment. We argue that the very complex tax structures of Europe and the tax - certainty facing investors in Europe need to be addressed in a comprehensive way.

Editors and Affiliations

  • Confederation of Swedish Enterprises, Storgatan 19, Sweden

    Krister Andersson

  • Department of Finance and Accounting Tax Management Group, Vienna University of Economics and Business Administration, Althanstraße 39-45, Austria

    Eva Eberhartinger

  • Lund Institute of Economic Research, 220 07 Lund, Sweden

    Lars Oxelheim

Bibliographic Information

  • Book Title: National Tax Policy in Europe

  • Book Subtitle: To Be or Not to Be?

  • Editors: Krister Andersson, Eva Eberhartinger, Lars Oxelheim

  • DOI: https://doi.org/10.1007/978-3-540-70711-0

  • Publisher: Springer Berlin, Heidelberg

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Springer-Verlag Berlin Heidelberg 2007

  • Hardcover ISBN: 978-3-540-70709-7Published: 21 August 2007

  • Softcover ISBN: 978-3-642-08961-9Published: 15 October 2010

  • eBook ISBN: 978-3-540-70711-0Published: 04 September 2007

  • Edition Number: 1

  • Number of Pages: XIII, 255

  • Topics: Public Economics

Publish with us

Policies and ethics

Back to top

Search

Navigation