Reforzar a harmonización fiscal en Europa

Resumo

The debate on tax competition opposes those who praise its positive effect on government efficiency, and those who accuse it of distorting public choices, inducing inequality but also undermining the functioning of markets.1 These two polar versions coexist in the European Union. Since decisions on taxation require unanimity,2 it is not surprising that tax cooperation remains difficult. Still, the argument that tax distortions undermine the single-market has justified some harmonization in the area of indirect taxation (Value Added Tax, excise duties); much less harmonization, however, has happened on the direct taxation of capital and labor.