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Tax harmonisation in Europe
Dissertation - Économie - 4 pages - Format Microsoft Word
Tax harmonisation in Europe is one of the major themes in the current discussions about the introduction of the single currency and its political, economical and social consequences: politicians keep on making statements on fiscality, the European Commission is working on draft bills. In that context, we can wonder at the importance of the subject: why should European countries harmonise their tax policies ? What is the situation today ? What is monetary union changing in terms of fiscality ?
Plan du document :
1. Harmonisation is not possible
2. Unanimity-voting rule has always blocked any move in fiscal policy
3. A better coordination of tax policies ?
4. But shouldn’t we go towards a real cooperation between the European Central Bank and the European States ?
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