Is tax competition harmful and is the EU an optimal tax area?

Halkos, George; Kyriazis, Nickolas C.

doi:10.1007/s10657-006-6648-z

Cited by 5 publications

(5 citation statements)

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“…852F). This financial strength reflects the soundness of the Athenian economy of the time, the 'first modern economy' because of its structure, where for the first time in history the 'services' and 'industrial' (handicrafts) sectors contributed more to GDP than agriculture, and at the same time the sound institutional settings of the state's finances, as elaborated under the workings of economic democracy (Halkos and Kyriazis 2006). The above contrasts very favourably with the financial failures of prosperous early modern states, like the Hapsburg Empire of Charles V and the Spanish empire of Phillip II and his successors, which went bankrupt six times during the period 1557 to 1647 (Kyriazis-Zouboulakis 2003).…”

Section: The Choice Of Public Goods and Their Financementioning

confidence: 98%

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Financing the Athenian state: public choice in the age of Demosthenes

Kyriazis

2008

Eur J Law Econ

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Section: The Choice Of Public Goods and Their Financementioning

confidence: 98%

“…For a more extensive presentation of this, see Halkos-Kyriazis (2006) and the references given there.…”

Section: The Concept Of Economic Democracymentioning

confidence: 99%

Financing the Athenian state: public choice in the age of Demosthenes

Kyriazis

2008

Eur J Law Econ

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“…Considering the difficulties of taking decisions on tax issues in the EU due to the different preferences of each Member State, Halkos and Kyriazis (2006) introduce the concept of 'Optimal Tax Area'. According to their proposal, countries with similar characteristics regarding taxation can participate in the Optimal Tax Area.…”

Section: Compatibly According To Data Collected Concerning the Maastricht And Nicementioning

confidence: 99%

The Role of Taxation in the European Union Sovereign Debt Crisis

Öztürk¹,

Tunç²

2021

Ekonomik Yaklasim

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pagesThis thesis analyzes the tax systems in the EU and role of taxation in the build-up of the EU sovereign debt crisis. According to the assessment made for tax systems in the EU, countries in general have flexible tax systems which can generate revenue. In terms of fairness and equality there are opposite opinions for tax systems of EU countries according to different point of views. As for efficiency there are evidence that tax policies contains inefficient features.Two tax treatments in the EU may have an effect on the build-up of the crisis. These are debt bias taxation of corporations and taxation favoring housing market. These tax treatments made companies and housing market more vulnerable to financial imbalances. On the other hand, some elements and weaknesses of the tax systems in the EU are considered to have adverse effects on the economy prior to the crisis. As a consequence of this examination it is considered that although taxation can not be deemed as one of the causes of the crisis, some tax policies pursued during the precrisis period may have contributed to the causes of the crisis.

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“…Some economists (see e.g. Buchanan 1984;Halkos and Kyriazis 2006) interpret tax evasion as a resistance to increased taxation for public goods, which are not necessary in the amounts given, e.g., there may be an over-provision of some public goods. Some referendums that have limited tax increases and government spending like Proposition 13 in California (Cronin 1999, p. 87) seem to validate this view.…”

Section: Introductionmentioning

confidence: 99%