Abstract
There can be no doubt that freedom of movement within Europe will come about before the economic and tax systems are harmonized: where there is no external pressure the national governments are not going to undertake such major reforms. There can also be no doubt that freedom of movement will be followed by harmonization. Those governments unwilling to work out formal agreements will find that the anticipated gains from an integrated Europe will turn out to be actual losses.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Editor information
Editors and Affiliations
Copyright information
© 1992 Confederation of European Economic Associations
About this chapter
Cite this chapter
Sinn, HW. (1992). The Case for European Tax Harmonization. In: Winckler, G. (eds) Tax Harmonization and Financial Liberalization in Europe. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-22008-3_1
Download citation
DOI: https://doi.org/10.1007/978-1-349-22008-3_1
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-22010-6
Online ISBN: 978-1-349-22008-3
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)