Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

This paper is a substantial revision of a paper presented at the 71st Annual Congress of the International Institute of Public Finance (Dublin, 20–23 August, 2015), which was issued under the title Tackling Spillovers by Taxing Corporate Income in the European Union at Source, as CPB Discussion Paper 324 (February 2016) and as CESifo Working Paper No. 5790 (March 2016).This paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current regimes give rise to various instate and interstate spillovers, which violate the basic tenets—neutrality and subsidiarity—of the single market. The trade-offs between the implications of these tenets—harmonization and diversity, respectively—can be reconciled by a bottom-up strategy of strengthening source-based taxation and narrowing differences in tax rates. The strategy starts with dual income taxation, proceeds with final source withholding taxes and rate coordination, and is made complete by comprehensive business income taxation. Common base and cash flow taxation are not favored.http://link.springer.com/journal/10797am2017Economic

Commemorating Richard Musgrave (1910-2007)

no abstract available.

Corporation Taxes in the New Eu Member States: A Survey And Evaluation

corporation tax, income tax, Member States, effective tax rates, tax incentives, anti-tax-avoidance measures,

Dualisierung von Einkommensteuersystemen – Stand und Perspektiven im internationalen Vergleich

Eine Reihe von westeuropäischen Ländern hat seit Mitte der 80er Jahre ihre synthetischen Einkommensteuersysteme hin zu einer so genannten dualen Einkommensteuer reformiert. Auch die meisten mittel- und osteuropäischen Transformationsländer führten gleich mit Beginn der Systemtransformation dualisierte Einkommensteuersysteme ein. Der Beitrag gibt einen Überblick über die Ausgestaltung der einkommensteuerlichen Regelungen in den Mitgliedstaaten der EU, in den mittel- und osteuropäischen EU-Beitrittsländern sowie in den USA, Japan und der Schweiz. Anschließend werden die allokativen und distributiven Implikationen, die aus den langfristigen Entwicklungstendenzen in der Einkommensbesteuerung resultieren, herausgearbeitet. Schließlich werden die Harmonisierungsbemühungen auf EU-Ebene bezüglich der Besteuerung von Kapitaleinkommen einer Einschätzung unterzogen. Abstract Many Western European countries have been moving away from global income taxation towards dual income tax systems since the middle of the 1980s. Also most of the Central and East European countries introduced dualised income tax systems right at the beginning of their transformation into market economies. The article surveys the current design of income tax systems in the EU member states, in the central and east European accession countries and in the USA, Japan and Switzerland. Moreover, it discusses some central equity and efficiency implications of the long-term developments within income taxation. Finally, the harmonisation efforts currently taken on the EU-level with respect to the taxation of capital income are assessed