Tax competition, tax coordination and tax harmonization: The effects of EMU

Genser, Bernd; Haufler, Andreas

doi:10.1007/bf00925008

Cited by 19 publications

(4 citation statements)

References 34 publications

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“…Harmonization should be adopted only if it confers net benefits on the countries concerned. In fact, in the general literature on harmonization, there are two opposing views, one favouring policy harmonization and one favouring competition among jurisdictions; for example, the literature on tax competition versus tax harmonization (see Genser and Haufler, 1996; Sykes, 2000). The strand of the literature that questions the economic benefits of harmonization focuses on the difficult problem of determining the optimal standards.…”

Section: Modalities and Marketsmentioning

confidence: 99%

Global Economic Integration

Lloyd¹

2010

Pacific Economic Review

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While the notion of global economic integration is hardly new, it is, regrettably, a rather vague notion. This paper seeks to outline what is meant by the concept of global economic integration, what benefits it may bring, and how it is coming about in terms of the modalities being used in multilateral organizations and international agreements, regional agreements and in unilateral national actions. Copyright 2010 The Author. Journal compilation 2010 Blackwell Publishing Asia Pty Ltd

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Section: Modalities and Marketsmentioning

confidence: 99%

Global Economic Integration

Lloyd¹

2010

Pacific Economic Review

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“…depend in part on the objectives of the policies and in part on the structure of the markets across which policies may be harmonized. In fact, in the general literature on harmonization, two opposing views exist: one favors policy harmonization, and one favors competition among jurisdictionsfor example, the literature on tax competition versus that on tax harmonization (see, for example, Genser and Haufler 1996;Sykes 2000). This wider literature shows that there is no general presumption in favor of or against harmonization.…”

Section: Nature and Benefits Of Harmonizationmentioning

confidence: 99%

Global Change and East Asian Policy Initiatives

Altaf¹,

Nabeshima²,

Shahid³

2004

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The findings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent.The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of the World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and PermissionsThe material in this work is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The World Bank encourages dissemination of its work and will normally grant permission promptly.

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“…Within the EU efficiency requires that each country's government provides the welfare maximising amount of public goods, to be financed by least distorting pattern of tax revenues. Any binding constraint on national VAT rate setting will prevent a member country from earning the desired amount of VAT revenue, will incur higher welfare costs of revenue collection and public good provision and will violate the international efficiency target (Genser/Haufler 1996, Lockwood 1998. Furthermore, the international equity target is affected, if national governments are no longer able to raise their desirable amount of tax revenue from national tax bases because of losing the competence to set efficient tax rates.…”

Section: The Commission's Proposal For a Definitive Vatmentioning

confidence: 99%