Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment

Article Abstract:

Some views of Andreas Haufler regarding the EU Council of Finance Ministers' proposal to eliminate withholding taxes on interest and royalty payments between associate companies and ensure minimum effective taxation of savings income invite comment. Haufler is correct in saying that the passage of this fiscal proposal will cause a significant reduction in welfare allocation for this will limit additional tax collections from small savers while allowing large-scale investors to avoid EU tax.

Europe, Tax reform, European Union, Criticism and interpretation, Haufler, Andreas

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Peculiar institutions: a British perspective on tax policy in the United States

Article Abstract:

The complexity and uniqueness of the American tax system continues to be of great interest to several countries, such as the United Kingdom. The American tax system is known for its very low overall level of taxation and power fragmentation in relation to policymaking. It also has has no guidelines regarding other important tax issues such as value added tax and interstate equalization.

Analysis, Evaluation, Tax administration and procedure, Tax administration

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