Austria and the EEC: Issues of Tax Harmonization

  • Ewald Nowotny


The purpose of this paper is to discuss the major issues of tax harmonization arising if Austria became a member of the EEC and was thus able to participate fully in the Single European Market, as it is planned by the end of 1992. In the political sphere, the general discussion whether Austria should/could join the EEC largely over-shadows discussions on specific problems, such as tax harmonization. There is no clear understanding whether tax harmonization will be necessary only in the case of membership or whether economic forces will lead to tax harmonization even if Austria does not join the EEC. In the latter case, however, there exists no direct political need for harmonization, as the Austrian tax system today is fully compatible with the free-trade-arrangement between Austria and the EEC, so undoubtedly impulses for tax harmonization would be much weaker.


Indirect Taxation Direct Taxation Revenue Loss Revenue Effect Fiscal Competition 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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© Confederation of European Economic Associations 1992

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  • Ewald Nowotny

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