{
  "title": "Tax harmonization in the European Community: Policy Issues and Analysis",
  "publication": "Occasional Papers, March 15, 1992",
  "sourceUrl": "https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/tax-harmonization-in-the-european-community-policy-issues-and-analysis-56",
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  "summary": "Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than origninally envisaged.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- Tax harmonization is described as an integral part of completing the single European market.\n- Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than originally envisaged.\n- The study considers issues and examines:\n  - the case for harmonizing taxation of commodities and capital income in the single European market;\n  - principles of international taxation;\n  - the impact of harmonizing value-added taxes;\n  - EC Structural Funds."
    },
    {
      "heading": "Major themes and analysis",
      "content": "- Harmonizing taxation of commodities and capital income:\n  - The study examines the case for harmonizing taxation of commodities and capital income within the single European market.\n- Principles of international taxation:\n  - The study reviews principles of international taxation relevant to the EC context.\n- Impact of harmonizing value-added taxes:\n  - The study addresses the consequences and implications of harmonizing value-added taxes.\n- EC Structural Funds:\n  - The study analyzes the role and implications of EC Structural Funds in the context of tax harmonization."
    },
    {
      "heading": "Subject and keywords",
      "content": "- Subject: Corporate income tax, Corporate taxes, National accounts, Personal income, Tax harmonization, Taxes, Value-added tax\n- Keywords: Corporate income tax, Corporate taxes, Eastern Europe, EC member country, ERDF country range, ESF commitment, Europe, excise duty, financial asset, Global, member country, North Africa, Northern Europe, OP, Personal income, Tax harmonization, value-added tax, Value-added tax\n\n---\n\n\nSource: https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/tax-harmonization-in-the-european-community-policy-issues-and-analysis-56"
    }
  ],
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    "[Markdown version](/en/publications/occasional-papers/issues/2016/12/30/tax-harmonization-in-the-european-community-policy-issues-and-analysis-56/index.md)",
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    "Authors: George Kopits",
    "Published: March 15, 1992",
    "Series: Occasional Papers",
    "DOI: https://doi.org/10.5089/9781557752253.084",
    "Tax harmonization is described as an integral part of completing the single European market.",
    "Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than originally envisaged.",
    "The study considers issues and examines:",
    "Harmonizing taxation of commodities and capital income:",
    "Principles of international taxation:",
    "Impact of harmonizing value-added taxes:",
    "EC Structural Funds:",
    "Subject: Corporate income tax, Corporate taxes, National accounts, Personal income, Tax harmonization, Taxes, Value-added tax",
    "Keywords: Corporate income tax, Corporate taxes, Eastern Europe, EC member country, ERDF country range, ESF commitment, Europe, excise duty, financial asset, Global, member country, North Africa, Northern Europe, OP, Personal income, Tax harmonization, value-added tax, Value-added tax"
  ],
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