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Personal income tax in the tax systems of EU member states (selected issues)
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| dc.contributor.author | WOŁOWIEC, Tomasz | |
| dc.contributor.author | DUSZYŃSKI, Marcin | |
| dc.date.accessioned | 2017-03-30T07:35:48Z | |
| dc.date.available | 2017-03-30T07:35:48Z | |
| dc.date.issued | 2017-03-30 | |
| dc.identifier.citation | 1. Caroll R., Holtz-Eakin, M. (et al), 2000, Personal Income Taxes and the growth of small firms, NBER, Working Paper, № 7980/2000. 2. Davidson S., 2007, Tax Competition. Much To Do About Very Little, The Center for Independent Studies Policy Monograph, № 78/2007. 3. IBFD, 2009, European Tax Handbook 2008, Amsterdam. 4. EC, 2008, Taxation Trends in the European Union. Data for the EU Member States and Norway, European Communities, Luxembourg. 5. Feldstein M. S., 2008, Effects taxes on economic behaviour, NBER Working Paper, № 13745/2008. 6. IBFD, 2008, Global Individual Tax Handbook 2007, IBFD Global Tax Series, Amsterdam. 7. IBFD, 2009, European Tax Handbook 2008, Amsterdam. 8. James S., Nobes Ch., 1995, The Economics of Taxation, Prentice Hall. 9. KPMG, 2008, Individual Income Tax Rate Survey. 10. Oates W. E., 2001, Fiscal Competition or Harmonization? Some Reflections”, National Tax Journal, № 54/2001. 11. OECD, 2006, Fundamental Reform of Personal Income Tax, OECD Tax Policy Studies, № 13/2006. 12. Sabrinova K. P., Buttrick S., Duncan D., 2008, Global reform of Personal Income taxation, 1981 – 2005. Evidence from 189 Countries, Andrew Young School of Policy Studies, Working Paper, № 8/2008. 13. Szeląg K., 2003, “Jednolita polityka budżetowa w strefie euro – realna wizja czy utopia?”, Bank i Kredyt № 11–12/2003. 14. Tanzii V., Zee H. H., 1998, Consequences of the Economic and Monetary Union for the coordination of tax system in the European Union: lessons from the US experience, IMF Working Paper, № 115/1998. 15. Tax-based EU own resources an assessment, Taxation papers, working paper № 1/2004. 16. Wildman F., 2001, Tax structure and growth: Are some taxes better than others?, Public Choice, № 107/2001. 17. Wołowiec T., 2009, Relacje prawne i ekonomiczne pomiędzy podatkiem dochodowym od osób fizycznych i osób prawnych, in: Dylematy kształtowania struktury kapitału w przedsiębiorstwie, edited by: Ostaszewski J., Szkoła Główna Handlowa, Warszawa, p. 517–528. | uk_UA |
| dc.identifier.uri | http://hdl.handle.net/123456789/2029 | |
| dc.description.abstract | In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labour market, investments and savings, inhibiting economic growth. Individual nations have little motivation to harmonise as they can engage in tax rate competition and income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically unpopular. | uk_UA |
| dc.language.iso | en | uk_UA |
| dc.publisher | Academy of Customs Service of Ukraine | uk_UA |
| dc.relation.ispartofseries | Pilot edition;2011. -№1 | |
| dc.subject | EU integration | uk_UA |
| dc.subject | tax harmonisation | uk_UA |
| dc.subject | personal income taxation | uk_UA |
| dc.subject | tax system differentiation | uk_UA |
| dc.title | Personal income tax in the tax systems of EU member states (selected issues) | uk_UA |
| dc.type | Article | uk_UA |
