National Tax Policy in Europe: To Be or Not to Be?

Description

The book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view. This comprehensive approach and the answers given will be of interest to scholars and policy makers alike and may guide the path for future tax developments in Europe. Front Matter....Pages I-XIII The Role of National Tax Policies in the European Union....Pages 1-10 Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe....Pages 11-43 Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a “United Europe”?....Pages 45-68 Fiscal Competition and Activist Social Policy....Pages 69-83 An Optional Common Consolidated Corporate Tax Base in the European Union....Pages 85-119 The Influence of the European State Aid Rules on National Tax Policy....Pages 121-164 The European Court of Justice and Direct Taxation: A Recent Change of Direction?....Pages 165-190 Tax Treaty Policy....Pages 191-212 National Tax Policy, the Directives and Hybrid Finance....Pages 213-236 The Room for National Tax Policy in the Future Europe....Pages 237-246 Back Matter....Pages 247-255