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National Tax Policy In Europe. To Be Or Not To Be?.

National Tax Policy In Europe. To Be Or Not To Be?.

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  • ISBN:9783540707097
  • Editorial: Springer
  • Fecha de la edición:
  • Encuadernación:Tapa dura
  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:255
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This book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view. This comprehensive approach and the answers given will be of interest to scholars and policy makers alike and may guide the path for future tax developments in Europe.

The Role of National Tax Policies in the European Union by Krister Andersson and Eva Eberhartinger and Lars Oxelheim 1
2 Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe by Christian Bellak and Markus Leibrecht 11
3 Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a "United Europe"? by Asa Hansson 45
4 Fiscal Competition and Activist Social Policy by Ulrike Schneiaer and August Osterle 69
5 An Optional Common Consolidated Corporate Tax Base in the European Union by Krister Andersson 85
6 The Influence of the European State Aid Rules on National Tax Policy by Franz Philipp Sutter 121
7 The European Court of Justice and Direct Taxation: A Recent Change of Direction? by Mattias Dahlberg 165
8 Tax Treaty Policy by Michael Lang 191
9 National Tax Policy, the Directives and Hybrid Finance by Eva Eberhartinger and Martin Six 213
10 The Room for National Tax Policy in the Future Europe by Krister Andersson and Eva Eberhartinger and Lars Oxelheim

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