Corporate income taxation in the European Union: current state perspectives

Bernd Genser

65 citations0/0 files storedANU Open Research (Australian National University)

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU so far. This empirical evidence is related to theoretical results on international tax competition. On this basis I conclude that tax competition has contributed to move the system of international capital taxation in an economically desirable direction. Although EU and OECD efforts to promote non-discrimination (‘Code of Conduct’) and curb international tax engineering strategies in multinational enterprises are desirable, a further harmonisation of corporate tax systems does not seem to be warranted.

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References

1981The Power to Tax: Analytical Foundations of a Fiscal Constitution 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1999Theories of Tax Competition 1996Taxes and the location of production: evidence from a panel of US multinationals 1996Tax competition and Leviathan 1991Tax competition with interregional differences in factor endowments 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany 1994Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption

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