Desai, Sonal R. (2003) "Taxation without harmonization in the European Union". In: UNSPECIFIED, Nashville, TN. (Unpublished)
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Abstract
Given the costs associated with disparities in taxation policy between states, why do we fail to see agreements on harmonization of tax policy in the European Union? Given the potential winners and losers from harmonization, and differences in the strength of preferences, there may be no package that can achieve agreement in EU institutions more satisfying to states than the status quo. Furthermore, taxation may be placed strategically on the bargaining agenda to achieve concessions in alternative issue dimensions, such that states opposing harmonization may yield other concessions.
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Item Type: | Conference or Workshop Item (UNSPECIFIED) |
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Subjects for non-EU documents: | EU policies and themes > Policies & related activities > tax policy |
Subjects for EU documents: | UNSPECIFIED |
EU Series and Periodicals: | UNSPECIFIED |
EU Annual Reports: | UNSPECIFIED |
Conference: | European Union Studies Association (EUSA) > Biennial Conference > 2003 (8th), March 27-29, 2003 |
Depositing User: | Phil Wilkin |
Official EU Document: | No |
Language: | English |
Date Deposited: | 22 Feb 2005 |
Page Range: | p. 21 |
Last Modified: | 15 Feb 2011 17:24 |
URI: | http://aei-dev.library.pitt.edu/id/eprint/2857 |
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