Abstract
Harmonization or coordination of personal income taxes (PIT) has not been given a high priority by the EC. Indeed, it has been stated that, except for proposals to abolish tax disadvantages suffered by migrant workers, the Commission (1984, p. 8) ‘has no plans for harmonizing personal income taxes which are regarded as instruments of national economic policy.’ Even more strongly, it was earlier asserted that there is ‘no need’ to take any steps with respect to personal income taxes as they are the ‘most politically sensitive ones’ (Commission, 1980, p. 7). Such views have rather consistently been reflected in official and unofficial statements since the Treaty of Rome.1
The author wishes to thank Richard Goode and Flip de Kam for their perceptive comments as discussants at the conference.
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McDaniel, P.R. (1987). Personal income taxes: the treatment of tax expenditures. In: Cnossen, S. (eds) Tax Coordination in the European Community. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-3206-2_13
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DOI: https://doi.org/10.1007/978-94-017-3206-2_13
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