摘要:本文是一篇分析欧盟经济一体化的留学生经济essay,欧盟可以比喻为一个联邦,因为其成员国家的经济是一个单一的市场,没有对货物,人员,资本和服务(单一市场,1993年)的限制流动的经济一体化。
f these countries indicate that productive investment overlook the highest tax burden taking into consideration that other factors are an important criterion of choosing the place to invest. Such factors are an effective educational system, the competitive level of infrastructure and public services.
Simplification and transparency of tax system
An important element of a modern tax system is the transparency and its simplicity in the implementation process. Modern tax systems combine these two principles reducing this way the administrative costs of tax collection and the compliance cost of the business towards the tax system. A less bureaucratic tax system is a more acceptable tax system with immediate effect the smooth progress of collection of tax revenue (Osborne, 2010) and (Word Bank Group, 2009).
Provide incentives to increase labor supply
Many countries have reduced tax rates on physical and legal entities with the intent to create incentives for increased labor supply, (Meghir & Phillips, 2008), (Cerda & Larrain, 2008). In the same spirit is the uniform tax rate (flat tax), the adoption of which is considered by some to lead to an increase in labor supply and thus increase employment. The empirical evidence of this relationship between favorable taxation work and employment growth shows that this connection is not very strong as many other factors affect the course of employment.
National tax independence & European tax competition
Changes in tax policy
The tax policy, always and everywhere, is the product of the interaction of four factors: economic, legal, administrative and political, (Bird, 2008). In this line of reasoning, the level of the tax rates, the tax base, the mix of direct and indirect taxes, the tax privileges or incentives, and generally any tax reform is decided primarily on the basis of national interests and their effects were limited within the same national boundaries.
The accelerating integration of national economies into a single world economic system has substantially changed the terms of the debate about tax policy and continues to affect it with an increasing rate. The creation of a global open capital market of services and products along with the desire of countries to rip the benefits of globalization pushed the international competition in the field of tax policy, (Huizinga et all, 2006). Under these circumstances the states are taking measures to modernize their tax systems and gradual reduce the tax burden impose particularly in the field of direct taxation. At the same time, the growing competition between companies and the continuously-diminishing importance of the physical installation of the various manufacturing operations and administration is leading countries to adopt measures to attract inward investment such as improving the 'tax climate', (Barrios et all, 2009).
In any case, the tax policy has become an important factor of integration of modern “open” economies to international competition. In a way this situation is informally forcing the member states to increasingly assess their individual tax measures and their impact in strengthening their international economic positions.
Domestic Tax independence
The development of effective systems for collecting tax revenues is essential in all countries, since they all
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