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"Taxation without harmonization in the European Union"

Desai, Sonal R. (2003) "Taxation without harmonization in the European Union". In: UNSPECIFIED, Nashville, TN. (Unpublished)

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    Given the costs associated with disparities in taxation policy between states, why do we fail to see agreements on harmonization of tax policy in the European Union? Given the potential winners and losers from harmonization, and differences in the strength of preferences, there may be no package that can achieve agreement in EU institutions more satisfying to states than the status quo. Furthermore, taxation may be placed strategically on the bargaining agenda to achieve concessions in alternative issue dimensions, such that states opposing harmonization may yield other concessions.

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    Item Type: Conference or Workshop Item (UNSPECIFIED)
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Conference: European Union Studies Association (EUSA) > Biennial Conference > 2003 (8th), March 27-29, 2003
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 22 Feb 2005
    Page Range: p. 21
    Last Modified: 15 Feb 2011 17:24

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