How Much Tax Coordination in the European Union?

S. Cnossen*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

11 Citations (Web of Science)


This paper examines the trade-offs between tax autonomy and fiscal neutrality that the member states of the european union face in coordinating their taxes on consumption, labor and capital. One of the main messages is that in many cases tax reform should precede tax harmonization, mainly because the costs of distortions within member states may be greater than the gains from reducing intergovernmental tax competition.
Original languageEnglish
Pages (from-to)625-649
JournalInternational Tax and Public Finance
Issue number6
Publication statusPublished - 1 Jan 2003

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