Home | Databases | WorldLII | Search | Feedback Edited Legal Collections Data

Gammie, Malcolm --- "Corporate tax harmonisation - Stage I: The struggle for progress" [2020] ELECD 169; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 270

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 13

Section Title: Corporate tax harmonisation – Stage I: The struggle for progress

Author(s): Gammie, Malcolm

Number of pages: 22

Abstract/Description:

In this chapter, Malcolm Gammie reviews initiatives on corporate tax harmonization that arose in the formative years of the Community. The struggle for progress was obvious, as over the years with which this chapter is concerned there was no political will among Member States to achieve any significant progress towards corporate tax harmonization. This was notwithstanding the fact that early studies clearly identified the negative implications of such nonharmonization for the establishment of the single market. The author describes how the Community in this period had not developed to a point at which the necessary foundations were in place to make some action a political imperative. He argues that a single market essentially imposes particular solutions to the adoption and continued existence of a corporate income tax. In this respect, political support for particular tax measures is more likely to follow the economic imperatives imposed by the developing market than it is to follow the academic analysis of economists and the recommendations of expert committees.