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• W337777144 abstract "Why is there no uniform taxation of cross-border enterprises in the eu? Why do small and medium-sized businesses feel themselves at a disadvantage as compared to big companies and with regard to their opportunities for tax planning? Why is vat constantly increasing for consumers? Why are corporate taxes constantly being reduced? And why does the top rate of income tax keep on falling in many eu member states? The answer to all these questions is relatively simple: tax competition between eu member states and with countries outside of the eu. Tax competition is, on the one hand, hard reality in the eu and exerts considerable pressure on national tax systems, while on the other hand it is used in a number of ways within many member states to make things as comfortable as possible for large corporations. In this way the discursive momentum of the debate on tax competition – which is closely linked with the rhetoric concerning locational competition 1 – is used to bring about tax cuts for corporate enterprises and the rich. Behind the highly technical tax policy debate, which is virtually impenetrable even for interested laypersons, interests are being served that have a decisive influence upon tax justice and the financing of welfare states. The problems of international tax competition have long been known. Furthermore, in recent decades the perceptible consequences, particularly within the European Union, of increasing economic and political integration and the latest enlargement rounds have intensified dramatically. Although the European Commission has emphasized the need for action since the early 1960s, in 2008 once again an extensive initiative providing for the establishment of a Common Consolidated Corporate Tax Base (ccctb) foundered. This failed attempt serves as the starting 1. That is, the competition among the member states to offer the most attractive in" @default.
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• W337777144 date "2009-01-01" @default.
• W337777144 modified "2023-09-23" @default.
• W337777144 title "Deadlocked European Tax Policy. Which Way Out of the Competition for the Lowest Taxes" @default.
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