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Consequences of the Economic and Monetary Union for the Coordination of Tax Systems in the European Union: Lessons from the U.S. Experience
Author:
Mr. Howell H Zee
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and
Mr. Vito Tanzi
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Series:
IMF Working Papers
Volume/Issue:
Volume 1998: Issue 115
Language:
English
Publication Date:
01 Aug 1998
DOI:
https://doi.org/10.5089/9781451943016.001
ISBN:
9781451943016
ISSN:
1018-5941
Pages:
24
Keywords:
WP; government; country; tax authorities; federal government; tax revenue; Tax coordination; tax competition; economic union; State income tax; taxable income; monolithic government; market forces; states in the United States; VAT regime; tax payment; common currency; federal tax authorities; definitive VAT regime; economic area; Income and capital gains taxes; Income tax systems; Subnational tax; Corporate income tax; Personal income; Europe
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund