Abstract
Why is the theory of optimal taxation (OT) an appropriate framework for dealing with tax harmonization in the European Community (EC)? The answer to this question can be deduced from one of the main objectives laid down in the EC Treaty. The activities of the Community shall include ‘the institution of a system ensuring that competition in the common market is not distorted’.1 Distortions are exactly the phenomena with which OT is primarily concerned.
The author wishes to thank Maurice Marchand and Jo Ritzen for their comments on his paper.
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© 1987 Springer Science+Business Media New York
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Rose, M. (1987). Optimal tax perspective on tax coordination. In: Cnossen, S. (eds) Tax Coordination in the European Community. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-3206-2_5
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DOI: https://doi.org/10.1007/978-94-017-3206-2_5
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