Document Type
Article
Disciplines
International Law
Abstract
This paper describes the problems of tax design that arise because of global economic integration, examines the means already developed for dealing with these problems, including the chaotic federal approach to taxation that is characteristic of the United States, and looks ahead to new but as yet untried solutions, especially those pioneered by the European Union. Part II provides a brief explanation of the effect of global economic integration on the structure and efficacy of nationally based tax systems. Part III offers an account of the source of problems, both in principle and in practical application, that international tax policy faces. Part IV then discusses the mechanics of international taxation insofar as they bear on the problems of harmonization and coordination. Part V considers the significance of the goal of tax neutrality and its relationship with the theoretical concept of economic distortions. Part VI reviews EU efforts to achieve tax neutrality.
Recommended Citation
Utz, Stephen G., "Tax Harmonization and Coordination in Europe and America" (1994). Connecticut Journal of International Law. 227.
https://digitalcommons.lib.uconn.edu/cjil/227
Accessibility Requirements
1