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From Tax Competition to Social Race to the Bottom? European Models and the Challenge of Mobility

  • Jean-Paul Fitoussi
  • Fiorella Kostoris Padoa Schioppa

Abstract

In all the fields in which the European Union (EU) feels anxious to make progress, the welfare state seems to be the most urgent cause for reform. As the issue runs deep into most European citizens’ everyday life, it is only natural that it should become the focal point of the EU’s anxieties and hopes, at a time when it is torn between the erosion of national sovereignty and its elusive replacement by that of a federal state.

Keywords

European Union Member State Social Protection Pension Scheme Social Spending 
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References

  1. 15.
    A. Weichenrieder (1996) ‘Fighting International Tax Avoidance: The Case of Germany’, Fiscal Studies, vol. 17, no. 1 pp. 56–82.Google Scholar
  2. 16.
    D. Janssen (1997) ‘Analyse dynamique et stochastique de l’intégration fiscale en Europe’ These de doctorat, Universite Paris I.Google Scholar
  3. 17.
    For the harmonization process of excise duties (that is, tobacco, alcohol and ‘mineral oil’ products), see H. Sterdyniak, M. H. Blonde, G. Cornilleau, J. Le Cacheux and J. Le Dem (1991). Vers une fiscalite européenne, Economica. Since then, the 25 February 1992 Directive has set the rules on holding, transporting and controlling the items on which excise duties apply. The rates have been harmonized on the basis of minimum rates and came into effect on 1 January 1993.Google Scholar

Copyright information

© Jean-Paul Fitoussi and Fiorella Kostoris Padoa Schioppa 2005

Authors and Affiliations

  • Jean-Paul Fitoussi
  • Fiorella Kostoris Padoa Schioppa

There are no affiliations available

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