Description
A ‘European Harmony’ is a new collection of essays which look at the political and economic impact of tax harmonisation in the European Union. Kurt Wickman argues that a lack of tax competition may cause Europeans to ‘vote with their feet’ and move business and personal tax revenues outside the EU. Philippe Maniere gives a unique perspective on the debate in France, where the majority see high taxes as being more bearable than injustice or poverty. However, argues David Smith, it is the threat of harmonisation upwards to French and German levels which has clear and potentially worrying implications for job creation in Europe. Finally, Gunnar Uldall, examines the politics of the debate in Germany and argues that, unless the CDU’s proposals for the simplification of tax laws are adopted, harmonisation is doomed to failure.
