National Tax Policy in Europe

1. Front Matter

   Pages I-XIII

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2. The Role of National Tax Policies in the European Union

   • Krister Andersson, Eva Eberhartinger, Lars Oxelheim

   Pages 1-10

3. Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe

   • Christian Bellak, Markus Leibrecht

   Pages 11-43

4. Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a “United Europe”?

   • Åsa Hansson

   Pages 45-68

5. Fiscal Competition and Activist Social Policy

   • Ulrike Schneider, August Österle

   Pages 69-83

6. An Optional Common Consolidated Corporate Tax Base in the European Union

   • Krister Andersson

   Pages 85-119

7. The Influence of the European State Aid Rules on National Tax Policy

   • Franz Philipp Sutter

   Pages 121-164

8. The European Court of Justice and Direct Taxation: A Recent Change of Direction?

   • Mattias Dahlberg

   Pages 165-190

9. Tax Treaty Policy

   • Michael Lang

   Pages 191-212

10. National Tax Policy, the Directives and Hybrid Finance

    • Eva Eberhartinger, Martin Six

    Pages 213-236

11. The Room for National Tax Policy in the Future Europe

    • Krister Andersson, Eva Eberhartinger, Lars Oxelheim

    Pages 237-246

12. Back Matter

    Pages 247-255

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European taxes have long been debated for their potential role as barriers to increased investment and welfare. The discussion has often circulated around the size of the tax bases and the magnitude of the tax rate. In this book we argue that in the taxation context the European Union (EU) is at a cross-road facing strong forces pushing it into two polar positions. One of these is the scenario with all welfare provided by the national regime and financed by taxes collected entirely by national authorities. The other extreme is the situation where all welfare is - fered at an EU level financed entirely by taxes collected at that level. The two forces pressing the tax situation into one of these two poles are spelt tax compe- tion and welfare arbitrage. The research question addressed in this book covers the existence of a potential steady state in between these to poles. Our basic - pothesis is that their might be such a steady state due to the immobility of some tax bases and where the taxation of these bases have no externalities affecting - vestment. We argue that the very complex tax structures of Europe and the tax - certainty facing investors in Europe need to be addressed in a comprehensive way.

• Corporate Tax Base
• European Tax Law
• National Tax Policy
• Tax Harmonisation
• tax competition

• Confederation of Swedish Enterprises, Storgatan 19, Sweden

  Krister Andersson

• Department of Finance and Accounting Tax Management Group, Vienna University of Economics and Business Administration, Althanstraße 39-45, Austria

  Eva Eberhartinger

• Lund Institute of Economic Research, 220 07 Lund, Sweden

  Lars Oxelheim

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