Neutrality and subsidiarity in taxation
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Neutrality and subsidiarity in taxation by Stephen Smith

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Published by Kluwer Law International in London, Boston .
Written in English



  • European Union countries.


  • Fiscal policy -- European Union countries,
  • Taxation -- Law and legislation -- European Union countries,
  • Subsidiarity,
  • Intergovernmental tax relations -- European Union countries

Book details:

Edition Notes

Includes bibliographical references.

Statementby Stephen Smith and René Barents.
SeriesEFS ;, 3, EFS (Series) ;, 3.
ContributionsBarents, R.
LC ClassificationsKJE7105 .S64 1996
The Physical Object
Pagination42 p. :
Number of Pages42
ID Numbers
Open LibraryOL627027M
ISBN 109041109013
LC Control Number96227390

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  Tax neutrality is a widely accepted concept in principle. In practice, however, tradeoffs between different concepts of neutrality and different goals can be difficult to resolve. What “Tax Neutrality” Means and Why Businesses Don’t Care. The Tax Foundation’s major justification for much of the SBTCI is that it rewards tax neutrality – in other words, state tax systems that do not favor certain kinds of economic activity over others. According to the political economy literature, the allocation of tasks between different levels of government should follow the basic principle of fiscal federalism (Musgrave , Oates ). Taxation of cross-border income, harmonization and tax neutrality under European Community law, Klaus Vogel-- comment - trade-off between subsidiarity and neutrality, Johan Brands-- comment - the meaning of non-discrimination, Kees van Raad. (source: Nielsen Book .

The Two Faces of Tax Neutrality: Do They Interact or Are They Mutually Exclusive? Douglas A. Kahn The term "tax neutrality" refers to at least two quite different concepts. In its most common usage, tax neutrality refers to tax scribed and explained most thoroughly in a book (Personal Income Taxation) authored by an economist, Henry. Abstract. How much tax coordination is desirable in the European Union — and of what type? This chapter seeks to address these issues by taking as guiding principles the notions of subsidiarity and proportionality that have been central in wider discussions of the appropriate architecture of European Union policy by: 1. Tax neutrality is a widely accepted concept in principle. In practice, however, tradeoffs between different concepts of neutrality and different goals can be difficult to Size: 49KB. Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation. In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance.

Tax rate for revenue neutrality. The primary rate presented adheres to the legislative framework of the FairTax bill in rate presentation, which is calculated as a percentage of total spending, sometimes called a tax-inclusive rate. The rate presentation of a traditional sales tax may also be included and is referred to as the tax-exclusive rate (see Presentation of tax rate). Taxation: A Very Short Introduction (Very Short Introductions Book ) by Stephen Smith Kindle Edition.   Fiscal neutrality occurs when taxes and government spending are neutral, with neither having an effect on demand. Fiscal neutrality creates a condition where demand is neither stimulated nor Author: Will Kenton.   Neutrality Of Money: The neutrality of money, also called neutral money, says changes in the money supply only affect nominal variables and not real variables. In other words, an increase or Author: Daniel Liberto.