European Tax Coordination in the 21st Century: A Brief Inquiry

S. Cnossen, C. van Ewijk, R. de Mooij

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic


This chapter examines the choices between tax competition and tax harmonisation in the European Union. The choices are highlighted on the basis of the trade-offs that can be made between diversity and scale, and between incentives and cooperation. The authors conclude that greater diversity appears feasible with respect to VAT rates, but that greater coordination seems to be required for capital income taxes and the excises. Labour income taxes can be left to the discretion of the member states.
Original languageEnglish
Title of host publicationCoordination and Growth
Subtitle of host publicationEssay in Honour of Simon Kuipers
EditorsGH Kuper, E Sterken, E Wester
Place of PublicationDordrecht/Boston/London
PublisherKluwer Academic Publishers
Number of pages13
ISBN (Electronic)978-1-4615-1549-4
ISBN (Print)978-1-4613-5609-7
Publication statusPublished - 1 Jan 2001

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