Taxing capital income in the European Union : issues and options for reform
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書誌事項
Taxing capital income in the European Union : issues and options for reform
Oxford University Press, 2000
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注記
Papers presented at a conference
Includes bibliographical references and indexes
内容説明・目次
内容説明
Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation. In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So far, little co-ordination has taken place, even though the capital income tax base is much more mobile and hence more difficult to tax than is, for instance, consumption (and
labour). There is much discussion on a minimum withholding tax on interest and on a code of conduct for business income taxes, but in practice little real progress is being made in aligning the various capital income taxes. More fundamentally, a broad, tax-policy type of discussion on whether, where,
and how capital income should be taxed is lacking.
The papers in this volume try to fill this void. Roger Gordon addresses the question of whether or not capital income should be taxed. Subsequently, Peggy Musgrave and Richard Bird / Scott Wilkie try to come to grips with the question of where capital income should be taxed-in the member state of source or the member state of residence. Michael Devereux and Harry Huizinga / Soren Bo Nielsen then analyse various issues that arise in taxing equity income and imposing a withholding tax
on interest. Next, Stephen Bond and Sijbren Cnossen discuss specific comprehensive proposals for taxing capital income in open economies. Finally, Scott Newlon and Charles McLure / Joann Weiner look at the difficulties of and alternatives to maintaining separate corporate income taxes in the EU. This
introductory chapter summarizes the various papers and briefly discusses the basic issues and solutions.
目次
- 1. Summary and Discussion
- 2. Taxation of Capital Income vs. Labour Income: An Overview
- 3. Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union
- 4. Source- vs. Residence-based Taxation in the European Union: The Wrong Question?
- 5. Issues in the Taxation of Income from Foreign Portfolio and Direct Investment
- 6. The Taxation of Interest in Europe: A Minimum Withholding Tax?
- 7. Levelling Up or Levelling Down? Some Reflections on the ACE and CBIT Proposals, and the Future of the Corporate Tax Base
- 8. Taxing Capital Income in the Nordic Countries: A Model for the European Union?
- 9. Transfer Pricing and Income Shifting in Integrating Economies
- 10. Deciding whether the European Union should Adopt Formula Apportionment of Company Income
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