National Tax Policy in Europe

To Be or Not to Be?

  • Krister Andersson
  • Eva Eberhartinger
  • Lars Oxelheim

Table of contents

  1. Front Matter
    Pages I-XIII
  2. Krister Andersson, Eva Eberhartinger, Lars Oxelheim
    Pages 1-10
  3. Ulrike Schneider, August Österle
    Pages 69-83
  4. Michael Lang
    Pages 191-212
  5. Eva Eberhartinger, Martin Six
    Pages 213-236
  6. Krister Andersson, Eva Eberhartinger, Lars Oxelheim
    Pages 237-246
  7. Back Matter
    Pages 247-255

About this book


The book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view. This comprehensive approach and the answers given will be of interest to scholars and policy makers alike and may guide the path for future tax developments in Europe.




Corporate Tax Base European Tax Law National Tax Policy Tax Harmonisation tax competition

Editors and affiliations

  • Krister Andersson
    • 1
  • Eva Eberhartinger
    • 2
  • Lars Oxelheim
    • 3
  1. 1.Confederation of Swedish EnterprisesStorgatan 19Sweden
  2. 2.Department of Finance and Accounting Tax Management GroupVienna University of Economics and Business AdministrationAlthanstraße 39-45Austria
  3. 3.Lund Institute of Economic Research220 07 LundSweden

Bibliographic information

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